2013 (12) TMI 805

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..... nts issued – Marking on capital goods – Held that:- The capital goods received in the factory in 2005 and assessee availed credit in respect of duty paid by the supplier only in the year 2008, same alert notice has been issued in respect of M/s. Ashok Electrical Stampings Pvt. Ltd – the capital goods on which the credit has been availed in the factory - the capital goods was in possession of the a .....

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..... g duty paying documents. The adjudicating authority in view of the alert notice confirmed the demand and imposed the penalty. The respondent filed appeal against the order and the Commissioner (Appeals) set aside the adjudication order. The case of the revenue is that the capital goods which were found in the factory of the respondent received under the invoice from M/s. Ashok Electricals Stamping .....

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..... gs Pvt. Ltd. On the basis of alert notice the Revenue officer visited the factory premises of the respondent and found that the capital goods on which the credit has been availed in the factory. The only objection of the respondent is that the capital goods has no marking of M/s. Ashok Electrical Stampings Pvt. Ltd. It is not the case of the Revenue that respondent has procured the capital goods f .....

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