2010 (9) TMI 318

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..... rts thereof which were shown to have been cleared under the invoices of the respondents - respondents also admitted during the investigation that the goods were manufactured at the premises of M/s. Kay Iron Works – evidence on records leads to the conclusion that the goods were manufactured by M/s. Kay Iron Works but shown to have been cleared under the invoices of the respondents - Held that: - f .....

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..... rks (respondent) demanding duty after denying the credit on the ground that the respondents had not received the raw material on which credit has been availed. The case of the Revenue is that the respondents are registered with the Central Excise department for the manufacture of sugar mill machinery and parts thereof. On physical verification, it were found that in the factory premises of the res .....

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..... s. The adjudicating authority further held that the raw material in question is used in the manufacture of sugar mill machinery and parts thereof and cleared the same in the name of M/s. Eagle Engineering Works. 5. The Revenue relied upon the statement of Mr. Vijay R. Kulkarni, proprietor of M/s. Eagle Engineer Works. In his statement, Mr. Vijay Kulkarni admitted that no goods were manufactured .....

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..... inery and parts thereof and availed the credit in question. A manufacturer can avail credit in respect of the inputs intended for use in or in relation to the manufacture of the final product. Evidence and records show that no sugar mill machinery or parts thereof were manufactured in the premises of M/s. Eagle Engineering Works and this fact is admitted by the respondent s proprietor, in his stat .....

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..... y Iron Works but shown to have been cleared under the invoices of the respondents, M/s. Eagle Engineering Works, to keep clearance of M/s. Kay Iron Works within the prescribed limits under SSI notification. M/s. Kay Iron Works being SSI unit had availed the benefit of SSI exemption and hence not entitled for taking credit in respect of the inputs. In these circumstances, the finding of the adjudic .....

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