9911796707
TMI Blog2007 (6) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order]. This appeal is directed against the order-in-appeal No. PD/15/Bel/2004 dated 17-3-2004. 2. The relevant facts that arise for consideration are that the appellants have availed Modvat/Cenvat credit of Rs. 94,223/- vide Entry No. 1 dated 28-3-2003 on the stock of inputs lying in on the date of registration with the excise department. The appellant was asked to submit documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se goods were of duty paid character. It is his submission that both the lower authorities have not considered these evidences and have confirmed the demand without considering the issue. 4. Ld. SDR submits that it was for the appellants to produce the evidence regarding the availability of these stock in his factory premises and in the absence of any such evidence, the credit availed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 20-1-2003. The said declaration very clearly indicates that the appellants had stock of craft paper to the tune of 49,295 Kgs. It is on record that the revenue had not verified the stock physically as soon as they received the declaration filed by the appellants. It was for the revenue to go and verify the quantity of stock lying as declared by the appellants. In the absence of any such verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable with them to the office of the Assistant Commissioner, Central Excise along with reply to show cause notice. Since these documents were available on record, the authorities should have gone into the documents and come to a conclusion as to the duty paid character of the inputs declared by the appellant. The appellant produce before me the original copies of the invoices in support of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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