2008 (1) TMI 282

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Meena, SDR, for the Respondent. [Order] - Heard both sides. 2. The appellants filed this appeal against the impugned order whereby credit in respect of following items was denied:- 1. Iron and steel items like channels, angles, plain plates, 2. Electrical items like sockets, switches, plugs, junction box, control panel, 3. Welding electrodes, 4. Pneumatic cylinder, 5. Origina....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of iron and steel items like channels, angles, and plain sheets was denied on the ground that the same not used in or in relation to the manufacture of excisable goods. These items are used for fabrication of components and parts of the plant which are used to replace the old and worn-out parts. This issue is now settled by the Hon'ble High Court of Rajasthan in the appellants'own case i.e. UOI ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is to be taken on duplicate copy of invoice. In case duplicate copy of invoice is lost during transit, credit can be taken on original copy of invoice, subject to the satisfaction of the Asst. Commissioner. In the present case as the credit has been taken on original copy of invoice without intimating to the Revenue, therefore, credit was rightly denied. In respect of credit on tyres and tubes, t....