9911796707
TMI Blog2016 (11) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 17,768/- and filed a copy of RG-23C for the month of August, 2013, which is not contested by the appellant - there are no element of suppression of facts, fraud, collusion, mis-statement or contravention of any of the provisions of Act or the Rules made therein with intent to evade payment of duty by the appellants - penalty set aside - demand of duty upheld - appeal allowed in part. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and utilized 50% of the Cenvat credit on certain capital goods. The cenvat credit disallowed on the ground that the appellant availed credit on the basis of photo copies of the two invoices as the original and duplicate copy of the invoices were lost. 3. The ld. Consultant appearing on behalf of the appellants has drawn the attention of the Bench to Rule 3 of the Cenvat Credit Rules, 2004. It p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the appeals are being taken up together for disposal. It is the case of the appellant that they had availed the cenvat credit initially on the basis of the valid original copy of the excise invoices and the appellant could not produce the original copy of only two invoices out of several thousand invoices at the time of the departmental audit conducted after two years from the date of taking su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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