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TMI Blog2011 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... e. No substantial question of law arises. - 196 of 2010 (O&M) - - - Dated:- 14-1-2011 - Adarsh Kumar Goel and Ajay Kumar Mittal, JJ Appellant Represented by: Mr. Karminder Singh, Adv Respondent Represented by: None JUDGEMENT Per: Adarsh Kumar Goel: 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short the Act ) against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned? 2. The assessee is a registered dealer under the Act and is availing cenvat credit on the inputs for manufacture of iron and steel products. The inputs are purchased from Tata Iron and Steel Company (TISCO). The adjudicating authority issued a show cause notice alleging that numbers of the vehicles entered in the record were fictitious from which it was inferred that the inputs were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment to TISCO and thereafter TISCO issued release order to their consignment agent and the goods were released to the appellant. There is no evidence on record to show that the payments were not received by TISCO regarding sale of goods in question. In the case of Viraj Alloys Ltd. (supra) relied upon by the Revenue, the manufacturer failed to establish that inputs mentioned in the invoices were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the appellant is not aware about the status of earlier judgment of the Tribunal in the case of A.K. Pvt. Ltd. v. CEE, Final Order No. A/1458-1459/05 dated 12.7.2005 which has been followed in the present case. In any case, the finding recorded by the Tribunal that the inputs were duly supplied to the assessee by the TISCO which justified availing of cenvat credit is a finding of fact which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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