9911796707
TMI Blog2010 (11) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on the basis of the thickness, but the duty is paid on the weight basis and, therefore, the discrepancy in the thickness if any, has no bearing on availing the Cenvat credit - Held that: - assessing officer was not justified in denying the credit of duty on account of alleged discrepancies in the thickness of HR & CR sheets cannot be faulted - There was neither suppression nor misdeclaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me exclusively to the Railways. Duty paid hot rolled and cold rolled sheets (HR CR sheets) are the inputs used in the manufacture of the above components and the assessee had taken credit of duty paid on such inputs. 3. On 11101999, the DRI Authorities visited the factory of the respondent - assessee and found discrepancies in the thickness of the HR CR sheets claimed to have been purchased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the inputs were found on the basis of the details of consignments procured from the registered dealers and the purchase documents with the assessee. The Tribunal has recorded a finding of fact that the duty on the HR CR sheets are not paid on the basis of the thickness, but the duty is paid on the weight basis and, therefore, the discrepancy in the thickness if any, has no bearing on availing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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