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TMI Blog2015 (2) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... nal on the basis that the appellants have made payment for the inputs received from the dealer through accounts payee cheque and used the inputs in the manufacture of the final products - Held that:- Following decision of Adhunik Steels Ltd. Vs.CCE, Chandigarh [2009 (7) TMI 1207 - CESTAT NEW DELHI] - Matter remanded back - Decided in favour of Revenue. - Appeal No. E/1154/2006-Ex (DB) - Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the respondent. The adjudicating authority confirmed the demand, however, the Commissioner (Appeals) set aside the Order-in-Original on the basis that the appellants have made payment for the inputs received from the dealer through accounts payee cheque and used the inputs in the manufacture of the final products. 3. Similar issue came up before this Tribunal in the case of Adhunik Steels Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences placed by the appellants. The Division Bench of the Tribunal in the case of Aarti Steels Ltd. Ors. (Supra), after considering the decision in the case of Rajeev Alloys Ltd. (Supra), held as under:- 4. The Revenue relied upon the decision of the Tribunal in the case of M/s Rajeev Alloys Ltd. Vs CCE vide Final Order dated 3.9.2008 in Appeal No.2434/2006 Ltd. [reported in 2008 (89) RLT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the invoices had not received the inputs. 5. We find that the Tribunal in the case of M/s Rajeev Alloys (Supra) held that onus initially lies on the department to show that inputs are not received in the factory of production and credit has been wrongly taken but having established that the vehicle in question, were incapable of transporting large quantity mentioned in the invoices, the onus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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