2018 (5) TMI 1515

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....e sides. 2. This is an appeal filed against order-in-appeal No. VAD-EXCUS-004-APP-248-2017-18 passed by Commissioner (Appeals) Vadodara-l. 3. Briefly stated the facts of the case are that the appellant are engaged in providing various output services and accordingly, availed CENVAT credit on inputs, capital goods and input services under Rule 3 of the CENVAT Credit Rules, 2004. During the pe....

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....c., and all these Forklifts are registered with the RTO and provided with a Chasis No. and Machine No. He submits that as soon as the original/duplicate copy of invoices were lost in transit, they filed necessary FIR before the Police and also placed an advertisement in the newspapers He submits that there cannot be any possibility of availing credit on the same document twice, as each of these in....

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....e strength of Xerox/Photocopies of the invoices. it is not in dispute that the original and duplicate copy of the invoices were lost and necessary complaint has been filed with the Police and notices placed in the newspaper. Besides, the Forklift trucks are duly registered with RTO and bear machine number and chasis number. The Revenue does not dispute the receipt and utilization of these capital ....