B.S.V. Murthy, J. - (1.) CENVAT Credit of Rs.28,127/ - (Rupees Twenty Eight Thousands, One Hundred and Twenty Seven only) has been denied on the ground that the appellant did not have original invoices/endorsed original invoices. Ld. Consultant on behalf of the appellant submits that the factory has been closed since long time and with great difficulty, they have been able to find out another 4 invoices and requests that the matter may be remanded to consider the assessee's claim for CENVAT Credit in respect of these 4 invoices. Since the issue is very limited, requirement of pre -deposit is waived and the appeal itself is taken up for final disposal.
(2.) I take note of the fact that the duty relates to the year 2003 and the Show Cause Notice was issued in 2006 and it is now more than 5 years, but even now, the appellants are producing the invoices in piecemeal. However, in the interest of fairness and justice, I consider that as a last opportunity, the invoices produced by the appellant have to be considered by the original adjudicating authority. Accordingly, the matter is remanded to original adjudicating authority, who shall consider the claim for CENVAT Credit in respect of following invoices. i) Invoice No.1, dt.21.6.03 issued by M/s Mamta Textiles. ii) Invoice No.47, dt.13.6.03 issued by M/s Himson Engineering Industries Pvt. Ltd. iii) Invoice No.48, dt.1.10.03 issued by M/s Pooja Enterprises. iv) Invoice No.152, dt.16.01.04 issued by M/s Rangoonwala Fabrics. It is made clear that since the appellant has been producing invoices in piecemeal, at some stage, the production of invoices should stop. Ld.Consultant fairly agrees that they will not produce any further invoices and limited his request for consideration of CENVAT Credit in respect of these 4 invoices only. Accordingly, the matter is remanded to original adjudicating authority, who shall consider these documents and allow the CENVAT Credit, if it is admissible in accordance with the law. The appellants shall be given a reasonable opportunity to produce the documents. ;