2013 (11) TMI 1114

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..... /C Pay Cheques’ – Following Sapphire Paper Mills (P) Ltd. vs. CCE & ST, Siliguri [2013 (10) TMI 1278 - CESTAT KOLKATA] – assessee availed cenvat credit on the basis of invoices issued by the manufacturer having Central Excise Registration - They have paid the amount by Account Payee Cheques and the machines are in existence in the factory of the applicant - Applicant could able to make out a prima .....

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..... Ltd. (AESPL) and installed in their factory. The Applicant had availed CENVAT Credit on the basis of the invoices issued by AESPL treating the same as capital goods defined under Rule 2(a) of the CENVAT Credit Rules, 2004. Enquiry had been initiated against AESPL alleging non-manufacture and non-supply of the goods by AESPL, as they did not have the capacity to manufacture the goods supplied to th .....

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..... or used in the manufacture of finished excisable goods. 3. Ld. AR for the Revenue has reiterated the findings of the ld. Commissioner (Appeals). 4. Heard both sides and perused the records. We find that the issue involved in the present case relates to availment of CENVAT Credit by the Applicant on the machineries supplied by AESPL. Undisputedly, the said machineries were received by the Appli .....

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