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TMI Blog2015 (11) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... stablish its assertion that the appellant had availed cenvat credit, an assertion which is clearly and categorically denied by the appellant and on which aspect no finding whatsoever stands recorded either by the primary authority or by the lower appellate authority. Thus the enquiry on the second aspect as to any correlation between the debit notes and invoices under which the goods were supplied to third parties by the appellant is an enquiry which is non sequitor. - burden of establishing availment of cenvat credit is on Revenue since it is Revenue s assertion that appellant had availed cenvat credit of those inputs which were used in the manufacture of final goods some of which were returned and on which debit notes were issued. Since R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 alleging that the appellant was availing cenvat credit in respect of duty paid on inputs and capital goods received in the factory for use in or in relation to manufacture of final products and had thus contravened provisions of Rule 3 of Cenvat Credit Rules, 2002 as amended and Rules 4,6, 8 and 11 of CEA, 2002. The contravention alleged was that the appellant availed cenvat credit of ₹ 8,61,387/- during April 2002 to March 2004 but had utilized the same towards payment of duty on finished goods cleared from the appellants factory though the value of inputs received by them was subsequently adjusted/reduced by way of issuance of debit notes; that they had used these inputs in manufacturing the finished goods as well as manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factum of availment of cenvat credit by the appellant on those inputs issued in manufacture of goods which were supplied to third parties and after such clearance some were returned and debit notes were recorded by the appellant. This aspect, i.e. whether the appellant availed cenvat credit on inputs which went into manufacture of final goods , some of which were the subject matter of debit notes is one aspect. The second aspect is whether there is a correlation between the value and quantities of the goods/materials recorded in the debit notes and the invoices in relation to which debit notes were recorded and the value and quantities of goods returned to the appellant specified in these debit notes. 7. Inasmuch as it is the Revenue whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the debit notes. Thus, Revenue failed to establish its assertion that the appellant had availed cenvat credit, an assertion which is clearly and categorically denied by the appellant and on which aspect no finding whatsoever stands recorded either by the primary authority or by the lower appellate authority. Thus the enquiry on the second aspect as to any correlation between the debit notes and invoices under which the goods were supplied to third parties by the appellant is an enquiry which is non sequitor. 9. On text authority, the burden of establishing availment of cenvat credit is on Revenue since it is Revenues assertion that appellant had availed cenvat credit of those inputs which were used in the manufacture of final goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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