9911796707
TMI Blog2016 (2) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(AR) ORDER PER : ARCHANA WADHWA The appellant is engaged in the manufacture of sheet metal enclosures, pressed components, mechanical assemblies etc. classifiable under Chapter 84 and 85 of the Central Excise Tariff Act, 1985. They were also availing the benefit of CENVAT credit of duty paid on the inputs received by them and utilised in the manufacture of their final product. 2. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 03/04/2009 alleging wrong availment of CENVAT credit to the extent of Rs. 5,75,782/- availed during the period June 2007 to January 2008. The said proceedings culminated into an order passed by the Additional Commissioner, confirming the demand along with confirmation of interest and imposing penalty of identical amount. The said order stands upheld by Commissioner(Appeals). Hence the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to be rejected. 5. Learned AR appearing for the Revenue reiterates the findings of the lower authorities. 6. After considering the submissions made by both the sides, I find that the credit availed by the appellant in respect of 11 invoices stands denied on the sole ground that there are no corresponding GRNs and bin cards. The appellants have explained that out of the huge number of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials at the factory gate, cannot be held to be conclusive evidence so as to arrive at a finding of the non-receipt of the goods. In the absence of any corroborative evidence, I find no merits in the Revenue's stand. Accordingly, the impugned orders are set aside and the appeal is allowed with consequential relief to the appellant. 7. Inasmuch as the appeal stands allowed on merit, the plea o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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