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TMI Blog2014 (2) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ts supplied to the dealer have actually been cleared on payment of duty or not by the manufacturer. The requisition of the said rule is to be satisfied about the identity and the address of the immediate supplier i.e. M/s Arvind Enterprises - Decided in favour of assessee. - Appeal No. 1362 of 2011 - Final Order No. A/50038/2014-SM(BR) - Dated:- 9-1-2014 - Mrs. Archana Wadhwa, J. For the Appellant : Sh. R.P. Jindal, Advocate For the Respondent : Sh. B. B. Sharma, DR JUDGEMENT Per: Archana Wadhwa As per facts on record the appellant is engaged in the manufacture of auto parts falling under heading 8714 of the Central Excise Tariff Act. The dispute in the present appeal relates to the cenvat credit of Rs. 1,87,999/- on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cenvat credit. The said proceedings resulted in confirmation of demand and imposition of penalty. The order of the original adjudicating authority stands upheld by the Commissioner (Appeals). Hence, the present appeal. 4. After hearing both the sides, I find that the Revenue s case is primarily based on the statement of Smt. Kamlesh Devi, Prop. The appellant have strongly assailed the said statement on the ground that Smt. Kamlesh Devi who was a housewife and not aware of the operation of the firm. In any case, she has deposed that she has no knowledge about supply of goods with the invoices. As such it is clear that Smt. Kamlesh Devi has nowhere asserted that the goods were not supplied. Further the statement of Sh. Naresh Mittal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s National Steel Tubes. As rightly contended by the appellant, the Revenue s entire case is based upon the statement of the Prop. of M/s National Steel Tubes who happens to be a non -active and sleeping Proprietor and was not working on day-to-day basis with the factory business. There is also no evidence as to from which alternative source, the appellant has received the inputs. Admittedly, the inputs received by the appellant stands reflected in the Central Excise records and its utilisation stands shown in the records resulting in the manufacture of the final product, which has been cleared on payment of duty. If the said inputs were not received by the appellant from the second stage dealer, the Revenue has not shown as to how the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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