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TMI Blog2017 (11) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. This is the second round of litigation. In the earlier round, this Tribunal took notice of the fact that the dispute relates to eligibility of Modvat/Cenvat credit on the inputs lying in godown of the appellant as on 01/03/2000. Those goods-inputs were awaiting use in manufacture and Modvat credit thereon is admissible upon use only for which declaration relating to the goods lying in godown as on 01/03/2000 was not filed, that being not necessary under law. The revenue denied Modvat credit in respect of such goods-inputs lying in the godown. The revenue had alleged that the appellant has taken credit on the inputs lying in godown. As is evident from the show cause notice, the credit was taken in respect of the goods not lying in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant-International Tobacco Company Ltd, Ghaziabad, on payment of appropriate Excise duty thereon. Thereafter, the table in certificate is giving the details of the invoice numbers, dates, description of goods and the amount and below the table it is mentioned that, the attested copies of above-mentioned excise invoices are enclosed herewith for ready reference. The learned Counsel states that inspite of producing sufficient evidence, the adjudicating authority have failed to make any verification as directed by this Tribunal and have rejected the claim for Rs. 01,07,019.50/- only on the ground that the appellant failed to produce the original documents of invoices and records. The adjudicating authority has not denied the Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. I also find that the Courts below have failed to follow the directions in the remand order of this Tribunal to verify the fact of duty paid nature of the inputs and their receipt in the factory of production and subject to that, allow the Cenvat credit. I find from the impugned order that it is not disputed that the inputs are of duty paid nature and further they have been duly received and utilised in the factory of production. Accordingly, following the law laid down by Hon'ble High Court has referred to hereinabove, I hold that the appellant is herein entitled to the Cenvat credit of Rs. 1,07,019.50/-.
7. Thus, the appeal by the appellant-assessee is allowed with consequential benefits.
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