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TMI Blog2023 (6) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, the appellant has failed to submit any corroborative evidence to establish the use of the said engine for any research purpose in their factory whereas learned counsel submits that all relevant evidences were produced by them before this learned Commissioner - if the appellant wishes to avail credit then they have to fulfill the conditions laid down in the relevant provision. Learned counsel produced test data sheet in respect of LEAP 3 Cyl diesel engine variant indicating the use of imported engine in their factory. The test data sheet as produced herein may be a relevant document for their purpose but the authority below will be the appropriate authority to appreciate the same. Without going into the other aspect viz. sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough TR-6 challan on 14.1.2016 on Greaves 1.51 Diesel Engine 77 KW which they initially imported from China under the Scheme ATA Carnet for the purpose of exhibition without payment of duty but later on decided to retain the same for Research Development (R D) purpose in order to use it as a prototype for manufacture of their goods. The lower authority rejected the credit on two counts, one being not a capital good and another that TR- 6 Challan is not the valid document as contemplated by Rule 9 of Cenvat Credit Rules, 2009 for establishing the payment of duty. The 1st appellate authority although held that TR- 6 challan dated 14.1.2016 evidencing the payment of the duties by the appellant is a valid document for admitting the Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it must be used in the factory of the manufacturer of the final product. According to the learned Commissioner, the appellant has failed to submit any corroborative evidence to establish the use of the said engine for any research purpose in their factory whereas learned counsel submits that all relevant evidences were produced by them before this learned Commissioner. I am of the view that if the appellant wishes to avail credit then they have to fulfill the conditions laid down in the relevant provision. Learned counsel produced test data sheet in respect of LEAP 3 Cyl diesel engine variant indicating the use of imported engine in their factory. The test data sheet as produced herein may be a relevant document for their purpose but the au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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