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TMI Blog2008 (2) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ry is not sustainable - In respect of denial of credit regarding which appellant had not produced any duty paying documents or the documents produced by the appellant are not in their name, denial is justified – penalty set aside - E/3694/2004-Ex.(PB) - 79/2008-(PB), - Dated:- 6-2-2008 - S/Shri S.S. KANG, VICE PRESIDENT and P. KARTHIKEYAN, MEMBER (T) [Order Per S.S. Kang Vice-President]-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods the duplicate copy of invoice or triplicate copy of Bill of Entry is valid duty paying document. The appellant relied upon the decision of the Tribunal in the case of Timex Watches Ltd. Vs. CCE reported in 1998 (98) ELT 743. 4. The appellant submitted that in some copy of duty paying documents were submitted that the monthly returns however, at the time of verification they lost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cover of invoice or a Bill of Entry or any other document as may be specified under Rule 57G evidencing the payment of duty on such capital goods". 7. We find that in respect of capital goods, the rule provides that capital goods should be received in the factory under the cover of invoice or a Bill of Entry. In these circumstances, the denial of credit on the ground that the same was availe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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