2004 (11) TMI 501

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..... The lower authorities have denied Cenvat credit of Rs. 18,612/- to the assessee in respect of certain capital goods for the period November, 2001 to February, 2003 on the ground that the bills under cover of which these capital goods were received in their factory from the Branch office (Chennai) of the suppliers M/s. Godrej Boyce Manufacturing Company Limited were not valid documents for Cenvat .....

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..... ng to the above para, ld. Counsel relies on the Hon ble Supreme Court s judgment in the case of Pahwa Chemicals Private Limited v. CCE, Delhi [2005 (189) E.L.T. 257 (S.C.)] wherein it was held that, where all the relevant facts were within the knowledge of the department, there would be no wilful suppression of such facts by the assessee. In this case the assessee had filed the details of the cred .....

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