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TMI Blog2015 (10) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... hri J Nagori, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. SKSS/226/VAPI/2010 dated 30.09.2010/ Under this order, first appellate authority uphold the OIO No. 03/Assistant Commissioner/SLV-II/DEM/2010-11 dated 28.5.2010 passed by the adjudicating authority denying CENVAT credit of Rs. 4,19,233/- alongwith interest and imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not received by the appellant. That copy of said report was never given to the appellant. It was also the case of the learned Advocate that neither the audit report nor the show cause notice dated 04.1.2008 raised an iota of evidence that the capital goods/ inputs were not received by the appellant. That copies of RG-23 Part I & II of inputs and capital goods were made available alongwith accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. But in the remand proceedings a case was made out that neither the capital goods nor the inputs are received in appellants Unit-III, when it was not at all a fact taken either in the audit objection or in the show cause notice. A letter dated 02.2.2009 was mentioned in the proceedings to hold that the capital goods and inputs were not available in the factory when the same was closed and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances appellant has brought on record the fact of receipt and utilisation of capital goods and inputs in the factory premises of the appellant. Minor procedural lapses can not be made the basis of denying the CENVAT credit when the name of other units of the appellant in the documents was also condoned. Extended period is also not invokable in this case. 5. In view of the above observations appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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