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TMI Blog2011 (5) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... o establish that the goods are the very same goods which were originally cleared and their buyers have not availed the modvat credit of duty paid on the same - Thus, set-aside the impugned order and remand the matter to the original adjudicating authority. - E/1827 of 2010 - - - Dated:- 6-5-2011 - Mrs. Archana Wadhwa, J. For Appellant: Shri Willington Christian, Advocate For Respondent: Shri S.K. Mall, SDR Per : Mrs. Archana Wadhwa; After dispensing with the condition of pre-deposit of duty of Rs. 8,32,017/- and penalty of identical amount, I proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. As per facts on record, the appellants cleared their final products o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods stands reversed by them at the time of re-despatch of the goods. 4. The lower authorities have not accepted the above stand of the appellants. Learned advocate has submitted that the stand of the lower authorities that the credit should have been availed on the basis of original copies of the invoices, in terms of the provisions of Rule 9 of the Cenvat Credit Rules, 2004, is not appropriate inasmuch as the credit has been availed in terms of the provisions of Rule 16, which permit taking of credit without any specific requirement of duty paying documents. In any case, the credit so availed by them stands reversed by payment of duty on reprocessed goods and as such, denial was not justified. 5. Countering the arguments, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the goods in question. Though, I agree with the learned advocate that loss of original copies cannot be made the sole basis for denial of credit in case of returned of the goods but appellants should have brought on record some other collateral evidences to establish that the goods are the very same goods which were originally cleared and their buyers have not availed the modvat credit of duty paid on the same. Learned advocate undertakes to substantiate their claim in the above manner. Accordingly, I set-aside the impugned order and remand the matter to the original adjudicating authority. Needless to say that the appellants would be given opportunity to substantiate their claim and put-forth their defence. Stay petition as also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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