9911796707
TMI Blog2013 (11) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... has submitted, a major portion of the demand around Rs.3.01 crores relates to the Cenvat Credit availed by the applicant on the strength of input invoices issued by M/s. A.P. Electrical Pvt. Ltd. The Cenvat Credit has been denied on the ground that proceedings were initiated against M/s. A.P. Electricals Ltd. by the Department for recovery of Cenvat Credit availed by the said M/s. A.P. Electricals on various inputs without having any infrastructural facility to manufacture the excisable goods. The Ld. Advocate has submitted that the applicant No.(1) being receiver of the inputs, and the appropriate excise duty has been discharged against such inputs on proper excise invoices raised by M/s. A.P. Electricals hence ,the credit in the hands of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sformers, the Ld. Consultant submitted that even though on the date of the visit of officers, the applicant could not able to explain or account for the shortage of the finished goods viz. transformers, but later in their reply to the show cause notice, they have duly accounted for the said transformers. He has submitted that all transformers manufactured by the applicant bear a running serial number and cleared to all reputed customers like BSNL, Reliance Industries, Bharati Airtel etc. hence cleared on payment of duty only. In this connection he drew our attention to the explanation furnished to such shortages alongwith relevant invoices mentioned at page 177 of the present appeal memo. 3. Ld. A.R. for the Revenue has reiterated the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Rules, 2004. 4. Heard both sides and perused the records. Prima facie, we find that substantial quantum of the demand relates to denial of cenvat credit to the Applicant on the duty paid excisable invoices issued by one M/s. A.P. Electricals Ltd. Undisputedly, the case against M/s. A.P. Electricals Ltd. had been confirmed against the demand for wrong availment of cenvat credit on inputs on the allegation that necessary infrastructure for manufacture of finished goods were not available with them. However, it is not in dispute that appropriate central excise duty has been paid on the finished goods by M/s. A.P. Electricals Ltd. and the applicant being receiver of the inputs had availed cenvat credit on the same and there is no allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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