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TMI Blog2010 (7) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee’s factory and the use thereof stand confirmed by the report of the officer - The assessee’s stand that the non-production of the original was due to its loss does not stand controverted - The photocopy of the original invoice shows that the goods have discharged duty - The cumulative circumstances led to the conclusion that credit is to be extended to the assessees as their claim namel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l invoices on the strength of which credit was taken but did not produce original of the transporters. In appeal, the Commissioner (Appeals) found that duty paid nature of the goods and receipt of the goods in the factory of the assessees was not disputed. The report of the Asst. Commissioner of Central Excise, Salem-(dt. 17-12-08) also confirmed that the goods in question had been used in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were not available. The Commissioner (Appeals), however, set aside the rejection of the refund claim, vide his present impugned order, holding that when verification was not feasible to be carried out by the department and the department is satisfied about the receipt of the goods in the assessee s factory and the use thereof, its duty paid nature, it may safely be presumed in the light of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e conclusion that credit is to be extended to the assessees as their claim namely inputs being duty paid, and the use thereof in the factory of the assessees stands established. Failure on the part of the department due to long time gap to verify the transporters copy in original cannot lead to denial of substantive benefit of credit to the assessees. I, therefore, uphold the impugned order and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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