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TMI Blog2014 (5) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... some of the statements recorded from the appellants employees whose cross-examination was not provided. This fact is countered by the statement of the appellant that the inputs were received and utilised in their factory for manufacture of dutiable goods and also that the statement of transporters were not recorded. There is also no allegation that Zinc Ingots imported were found diverted to some other place or that any representative of such diverted goods were seized by the investigation. It is also difficult to appreciate as to why a manufacturer will dispose off the imported Zinc Ingots at the place of import and acquire again the same quantity of Zinc from elsewhere for use in the manufacturing activity - Prima facie, appellant has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the job workers. That this aspect was got verified from the field formations as per their statement of facts at serial No. 7(iii) of the appeal filed before the first appellate authority but he has brushed aside these submissions as per Para 6 of the OIA dated 15.01.2013. 2.2. It was also his case that with respect to non-receipt of 50.402MT imported Zinc Ingot, involving cenvat credit of Rs. 10,97,563/-, that the same were received in their factory and used in the manufacture of the finished goods and further cleared on payment of duty. That no statements of transporters were recorded as to whether the said Zinc Ingots were transported by them from the Chennai Port to our factory or not. Further, there is no admission by the Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of Rs. 10,97,563/- on 50.402 MT of imported Zinc Ingots is concerned, Revenue has relied upon some of the statements recorded from the appellants employees whose cross-examination was not provided. This fact is countered by the statement of the appellant that the inputs were received and utilised in their factory for manufacture of dutiable goods and also that the statement of transporters were not recorded. There is also no allegation that Zinc Ingots imported were found diverted to some other place or that any representative of such diverted goods were seized by the investigation. It is also difficult to appreciate as to why a manufacturer will dispose off the imported Zinc Ingots at the place of import and acquire again the same qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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