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TMI Blog2012 (6) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... ort availed credit by them. As such, we set aside the impugned orders and remand the matter to the adjudicating authority for fresh verification of the documents and allow the appellants to avail the short taken credit, if otherwise available to them. - E/97/2008 & E/98/2008 - - - Dated:- 3-5-2012 - Ms. Archana Wadhwa, Dr. Chittaranjan Satapathy, JJ. Shri K.S. Venkatagiri, Advocate For the Appellant/s Shri V.V. Hariharan, JCDR For the Respondent/s Per Archana Wadhwa After hearing both sides, duly represented by Shri K.S. Venkatagiri, Advocate and Shri V.V. Hariharan, JCDR, we find that the appellants are engaged in the manufacture of computers falling under Heading 84.71 of the Schedule to the Central Excise Act,19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings were initiated against them for denial of the credit, which resulted in passing of the impugned order by the Commissioner denying excess/wrongly availed credit by them. He fairly admits that whereas in some cases wrong credit was not availed, there are also instances where short credit was availed by them. The appellants made a request to the adjudicating authority to allow the credit, wherever the same is admissible but has not been availed by the appellants inadvertently. Such request of the appellants was not accepted and after rejecting their request for allowing short availed credit, the adjudicating authority confirmed the excess availed credit. Hence the present appeal. 3. The contention of the ld. advocate is that when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, ld. advocate submits that appellants have not raised this issue before the adjudicating authority and the Commissioner having rejected their request, they could not have taken short availed credit. 6. After appreciating the submissions made by both the sides, we find that the entire documents, on the basis of which appellants have taken the credit, were the subject matter of the present proceedings before the adjudicating authority. Whereas he has picked up those cases where the appellants have availed wrong/excess credit but he has ignored those instances where appellants have availed short credit. By verifying the entire documents for the purpose of MODVAT credit, it amounts to opening of the entire assessment, in which case, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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