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TMI Blog2015 (2) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... dra or at job working units. It is surprising that out of demand for more than ₹ 2.53 crores probably arising because of the observations based on sample invoices, the Commissioner chooses to allow the credit of more than ₹ 2.39 crores but disallows only the balance which are covered by the sample invoices collected at random. Nevertheless, the learned counsel submitted that she will be able to show that the goods have been received, utilized and finished goods have been manufactured and duty has been paid.Therefore both sides agreed that the matter should be remanded to consider these evidences. At this stage, we also observe that now that the impugned order has been passed, either the seized documents or the copies of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to head office and not to the appellant's premises. The learned Commissioner in the impugned order has accepted the submission of the appellants that since the issue relates to initial period of introduction of new procedure for registration of principal manufacturer in the case of garments and not the job workers, the mistakes happened and accordingly has allowed the credit of ₹ 2,39,98,043/-. However, he has disallowed credit of ₹ 13,44,955/- on the ground that no documentary evidence was produced to indicate actual receipt and use of inputs/capital goods under the invoices mentioned in the table either at Bommasandra or at job working units. The learned counsel submitted that in these cases also, the only lapse was that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand for more than ₹ 2.53 crores probably arising because of the observations based on sample invoices, the Commissioner chooses to allow the credit of more than ₹ 2.39 crores but disallows only the balance which are covered by the sample invoices collected at random. Nevertheless, the learned counsel submitted that she will be able to show that the goods have been received, utilized and finished goods have been manufactured and duty has been paid. Therefore both sides agreed that the matter should be remanded to consider these evidences. At this stage, we also observe that now that the impugned order has been passed, either the seized documents or the copies of the seized documents should be provided to the appellants bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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