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2015 (11) TMI 1657 - AT - Central ExciseCENVAT credit - other than ABS of H-140 grade - Held that - It is well settled that evidence would prevail over and above the statement. In any event the Investigating Officials had not taken any Technical Expert opinion as to whether Helmets may be manufactured out of other than ABS of Grade H-140. The appellant produced ISI specifications in their support. Hence Cenvat credit should not be denied merely on the basis of statement ignoring the evidence available on record - credit allowed - appeal allowed - decided in favor of appellant.
Issues: Disallowance of Cenvat credit on ABS resin of grade H-140, Evidence vs. Statement, Technical Expert opinion requirement
In this case, the appellants, engaged in manufacturing Helmets, were denied Cenvat credit on ABS resin of grade H-140 by the Central Excise Officers based on a statement from the Works Manager. The lower authorities upheld the disallowance, leading to the present appeal before the Tribunal. Upon hearing both sides and examining the records, the Tribunal noted that the lower authorities heavily relied on the statement of the Works Manager without adequately considering the evidence provided by the appellants. The appellants presented raw material registers, stock ledgers, material receipt notes, and ISI specifications to demonstrate that no specific grade of ABS resin was necessary for Helmet production. The Department failed to refute these evidences, and the Commissioner (Appeals) primarily based their decision on the Works Manager's experience within the unit. The Tribunal, however, emphasized that evidence should take precedence over mere statements. Notably, no Technical Expert opinion was sought by the Investigating Officials to ascertain whether Helmets could be manufactured using ABS resin other than grade H-140. The appellants' submission of ISI specifications further supported their claim. Consequently, the Tribunal concluded that Cenvat credit should not be denied solely based on a statement, especially when substantial evidence was available on record. Therefore, considering the lack of technical assessment and the weight of evidence presented by the appellants, the Tribunal found the lower authorities' decision unsustainable. As a result, the appeal was allowed in favor of the appellants, highlighting the importance of evidence in such matters and the necessity for expert opinions when assessing technical aspects of manufacturing processes.
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