9911796707
TMI Blog2012 (9) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... arty s ledger etc it can be concluded that these documents indicate, appellant could have received the inputs in the factory premises wherein they have availed the cenvat credit. As the adjudicating authority should have gone into detail of document the issue needs to be reconsidered by the adjudicating authority on this ground itself - remand the matter back to for reconsideration - in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the unit in where the appellant had availed the cenvat credit was new unit and people at head office who placed purchase order for POY has given the old address of the appellant s unit to the supplier and supplies were made accordingly. It is his submission that they had submitted all the documents i.e. the invoices which were endorsed in the name of the current appellant, copy of the LR, copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of the amounts involved, we take up the appeal itself for disposal. 5. On perusal of the records, we find that in reply to the show cause notice at paragraph 3.16, the appellant had specifically taken the contention that they have received and consumed the entire inputs on which the credit has been taken by them and in paragraph 3.17 of the reply to the show cause notice, appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority on this ground itself. If the appellant is able to prove the receipt of the inputs and consumption thereof and also able to justify that the invoices on which the credit was availed was endorsed, we do not find any valid reason for denial of cenvat credit. Since the issue involves needs a factual appreciation, we set aside the impugned order and remand the matter back to the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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