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TMI Blog2012 (1) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... of such products and that the manufacturer of final product shall maintain proper records. The burden of proof regarding the admissibility of Cenvat credit shall lie on the manufacturer taking such credit - It is against the settled principle that in the matter of adjudication, the power cannot be delegated to subordinate officers and the adjudicating authority should himself give his findings in the case to be adjudicated - Further deciding the case by relying upon on conclusion arrived at by Supdt., Anti-evasion amounts to non application of mind. In these circumstances the ld. Commissioner’s order is set aside and the case is remanded to the ld. Commissioner for deciding the matter afresh - Decided in favour of Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... said provisions of law. Learned AR has also drawn our attention to the geographical map of the area and contended that the Respondent's factory is located at Durgapur and the factory of M/s. IISCO from which the inputs are alleged to have been purchased, is located at Burnpur, which is around 30 Kms. away from Durgapur. So far as the Respondent's plea that firstly the inputs are taken from Burnpur to Dankuni Railway Station and thereafter, from Dankuni Stockyard to Durgapur, the contention of the A.R. is that the distance between Burnpur and Dankuni is around 200 Kms. and no prudent person will take the inputs to 200 Kms. away by road from a place which is located around 30 Kms. away from their factory, since the same is not viable. The con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 7 of Cenvat Credit Rules, 2002 provides that the manufacturer of final product shall maintain proper records for receipt, disposal, consumption and inventory of the inputs and capital goods and the rules do not provide for producing any documentary evidence, the rules provide for maintenance of record specifically the road challans and they have maintained the records. 7. As regards the contention of the ld. A.R. that the theory of transit godown, the ld. Counsel appearing for the respondent contended that in transit godown only sometimes the partial consignments were taken to Dankuni stockyard and it was not a regular feature. The ld. Counsel also submitted that ld. Commissioner has passed very reasoned order after relying u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposal, consumption and inventory of the inputs and capital goods in which the relevant information regarding the value, duty paid, the person from whom the inputs or capital goods have been purchased is recorded and the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer taking such credit. From the above it is clear that Cenvat credit is available when the inputs are used for the manufacture of such products and that the manufacturer of final product shall maintain proper records. The burden of proof regarding the admissibility of Cenvat credit shall lie on the manufacturer taking such credit. Ld. Commissioner during the course of adjudication entrusted enquiry to the Supdt. of Anti Evasion. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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