2017 (2) TMI 1260

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....lant. Shri R.K. Mishra, AR, for the Respondent. ORDER After hearing both sides, I find that the dispute in the present appeal relates to availment of Cenvat credit of duty paid on various capital goods received by the appellant in the year 2011-2012 and 2012-2013. In the first year the appellant have availed 50% of the credit and in the subsequent year balance 50% was availed. 2. ....

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....em on record and submits that most of the invoices were received by them from the manufacturers, but fairly agrees that some of the invoices could not have been received. He further submits that they were maintaining all the requisite records and capital goods received in their factory, were still available and the Revenue, if desired, could have made inquiries from their counterparts having juris....

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..... In such a scenario, to reject the refund claim for non-production of invoices after a period of 3 to 4 years, is neither justifiable nor warranted. Otherwise also, I find that appellant is able to produce most of the invoices subsequently thus establishing duty paid character of the invoices. The said invoices do not stand considered by the lower authorities. As such, I am of the view that matte....