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TMI Blog2011 (6) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... hri K.M.Dwivedi,Advocate Present for the Respondent: Ms.Renu Krishnan Jagdev PER: M.VEERAIYAN This is an appeal against the order of the Commissioner (Appeals) No.179/CE/DLH/08 dated 30.09.2008. 2. Heard both sides. 3. The facts of the case, in brief, are that the appellant is a manufacturer of Ballast, Electrical light fitting and their parts, electric fans and CFSU falling under heading 8504.00, 8414.20, 9405.90 and 8537.00 and had Cenvat credit amounting to Rs.2,24,526/- on the basis of certain invoices for insulated coper wire issued by M/s.Satvik Inds. Subsequently, in the course of investigation against M/s.Satvik inds., Shri Rajesh Jain, proprietor of M/s.Satvik Inds. gave a statement that he had issued invoices withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) has not considered the ground NO.2 3 of the appeal i.e. the plea of time and the plea that the goods being manufactured by the appellant had been supplied to the Govt.Deptt. and since the goods had been manufactured and supplied to a Government Department, it cannot be said that no inputs had been received. 4.2 He also relies on the decision of the Tribunal in the case of EM ESS Electricals vs. CCE, Delhi reported in 2003 (159) ELT 730 and in the case of Indian Petrochem Corpn. Ltd. vs. CCE C, Vadodara reported in 2003 (151) ELT 565. 5. Learned SDR reiterating the findings and reasoning of the Commissioner (Appeals) submits that on behalf of the supplier both Shri Manoj Sharma and Rajesh Jain have clearly admitted the supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'suppliers' themselves have admitted the supply of only the invoices and not goods. The decision of the Tribunal in the case of EM ESS Electricals holding that no suppression of any material fact established has been arrived at on the facts of said case where apparently there is no statement taken from the suppliers of the inputs. Similarly, the decision of the Tribunal in the case of Indian Petrochem Corporation Ltd also does not rely on evidence in the form of statement from the suppliers of the inputs. In the present case, the evidence of the supplier of 'goods' (in fact supplier of inputs) and that of one of the transporters clearly establish that the appellants have failed to discharge the burden of proof that they have received the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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