2014 (8) TMI 218

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in turn was procuring the goods from 3 manufacturers. The main raw-material is wire rod which was being cleared by the manufacturer by classifying the same under heading 7213. It is seen that while issuing the invoices, the dealer in some of the invoices described the goods as steel rods or steel rounds instead of adopting the description of wire rod, as mentioned in the invoices of the manufacturer. Further, while issuing the invoices the dealer also mentioned the particulars of the manufacturers invoice alongwith the tariff classification etc. 3. The Revenue initiated certain investigations at the end of the dealer and found that inasmuch as the description of the goods was changed from wire rods to steel rods or steel rounds alongwith .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not so educated and prepared the invoices copying from the previous one and so it might be possible that the mistake might have been continued for a longer period; that they were regularly providing their returns with copies of their purchase and sales documents over a period to the department but they were not apprised of the mistake by the department that he did not check the invoices already issued to check whether the description or the tariff heading had been mentioned correctly in the sale invoices; that as per general trade practice they were neither mentioning the sizes in their sales invoices not it was ever demanded buy the customers. On being further informed that as per the invoices issued by them to all buyers/manufactures, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is only based upon assumptions and presumptions. Revenue is infact, not disputing that the appellant had not received raw-material from the dealer. Merely because the description of wire rods was changed in some cases to steel rods or steel rounds, which is an alternative description of the wire rods, the Revenue cannot deny the credit to the appellant, who had admittedly received the goods and have utilized the same in the manufacture of their final product. As such, I set aside the impugned orders, without going into the alternative plea of the appellant, as regards the demands being time barred. Both the appeals are allowed with consequential relief to the appellant. (Dictated and pronounced in the open court)
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X