2017 (11) TMI 645

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....f the attested photocopies of the invoices. 3. This is the second round of litigation. In the earlier round, this Tribunal took notice of the fact that the dispute relates to eligibility of Modvat/Cenvat credit on the inputs lying in godown of the appellant as on 01/03/2000. Those goods-inputs were awaiting use in manufacture and Modvat credit thereon is admissible upon use only for which declaration relating to the goods lying in godown as on 01/03/2000 was not filed, that being not necessary under law. The revenue denied Modvat credit in respect of such goods-inputs lying in the godown. The revenue had alleged that the appellant has taken credit on the inputs lying in godown. As is evident from the show cause notice, the credit was tak....

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....bers, giving description of the material to the appellant-International Tobacco Company Ltd, Ghaziabad, on payment of appropriate Excise duty thereon. Thereafter, the table in certificate is giving the details of the invoice numbers, dates, description of goods and the amount and below the table it is mentioned that, the attested copies of above-mentioned excise invoices are enclosed herewith for ready reference. The learned Counsel states that inspite of producing sufficient evidence, the adjudicating authority have failed to make any verification as directed by this Tribunal and have rejected the claim for Rs. 01,07,019.50/- only on the ground that the appellant failed to produce the original documents of invoices and records. The adjudic....