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TMI Blog2010 (7) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the assessee under Cenvat Credit Rules, the adjudicating authority is expected to apply its mind to this aspect of the matter and thereafter to arrive at the final conclusion about liability of the assessee in this regard - order is liable to be set aside and the matter to be remanded to the adjudicating authority - E/2125/2009 - 652/2010-EX(PB) - Dated:- 30-7-2010 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri A.R. Madhav Rao, Advocate, for the Appellant. Shri Sheo Narayan Singh, JCDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. Heard learned Advocate for the appellant and Joint CDR for the respondent. 2.The appellants are engaged in provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants that the authority did not apply its mind to the provisions of law comprised under Rule 9(2) of Cenvat Credit Rules, 2004 while considering the entire matter. 4.The Commissioner has clearly recorded his finding in the impugned order in paras 4.4 and 4.5 which reads thus : In the light of the above statutory provisions and the case laws referred by the notice in their defence submissions, the Dy. Commissioner, Central Excise Division,Meeruthas been asked to verify the invoices/challans/bills and to submit a factual report. The report was submitted vide his office letter C.No. V(15)59/ST/SCN/071208, dated5-5-2008, even C. No. 1147 dated24-3-2009and 1148 dated26-3-2009. In view of various case laws cited by the noticee, veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or provider of input service; Provided that the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of a manufacturer or provider of output service intending to take Cenvat credit, or the input service distributor distributing Cenvat credit on input service, is satisfied that the duty of excise or service tax due on the input or input service has been paid and such input or input service has actually been used or is to be used in the manufacture of final products or in providing output service, then, such Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, shall record the reasons for not denyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division, Meerut-1 which reads : We are in receipt of your letter regarding the above SCN wherein against point No. 2(i) you have asked us to submit original copies of invoices of the consignor parties in respect of which service tax registration numbers were missing in invoice copies. In this regard, we request you to refer your letter bearing No. C.No. Audit/RST/D-MRT/Idea/08 dated18-3-2009in which you had asked us to submit copies of invoices within two days of receipt of the aforesaid letter. In response to the said letter, we have submitted the photocopies of the invoices on24th March, 2009. You would further recall that according to Hon ble Commissioner s directions, you were required to make visit to our office to verify the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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