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TMI Blog2016 (6) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... pted on 18/2/2008. The truck numbers in the GR forms issued by the transport were apparently not correct. This by itself does not establish the non-transport of goods. The claim of the appellant that the usual practice of the transporters is to indicate some truck numbers as per the initial plan or to get business and later transport the goods through other own vehicles or arranged vehicles. I find that the discrepancy in the truck numbers alone cannot lead to the conclusion of non-transport/non-receipt of duty paid inputs in Bhiwadi unit in the absence of clear evidence regarding improper diversion of the said items. The material receipt record and the statutory records maintained at Bhiwadi cannot be easily discounted. Certain duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per. B. Ravichandran These 3 appeals are against order dated 17/04/2015 of Commissioner (Appeals), Jaipur I. The main appellant [M/s S. Pal Enterprises Pvt. Ltd.] are engaged in the manufacture of wires and cables liable to Central Excise duty. They were also availing credit of duty paid on inputs and capital goods. They had a manufacturing unit at Gurgaon which was closed down w.e.f. 01/6/07. They have started a new factory at Bhiwadi, Rajasthan for the manufacture of wires and cables. The issue in present appeal relates to the availment of Cenvat credit amounting to ₹ 36,43,618/- by the appellant in respect of inputs originally lying in balance at their Gurgaon unit, transferred to the new unit at Bhiwadi. After invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch clearance. No enquiry has been conducted at the recipient end in this case ; (d) Rule 10 of Cenvat Credit Rules 2004 has no application in the present situation. Even if applied, there is no requirements for prior permission under the said rule; (e) The denial of credit in the present case is solely based on the discrepancy in the lorry numbers figuring in GR forms and alleged non-bonafide nature of the check post stamps figuring on the transport document. As per the practice prevalent in the transport field, many times the transporters do not arrange the same truck which they originally indicated at the time of preparation of GR/invoice. Different trucks are arranged and the consignor and consignee are not unduly concerned on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in appellant is mainly on the ground that the transport documents and the check post details raised a serious question regarding the bonafidiness of the transport of duty paid inputs lying in stock at their Gurgaon unit and later transported to the new Bhiwadi unit. After careful consideration of the appeal papers and arguments, I find that the following factors emerged as relevant :- (a) There is no dispute regarding the raw material account and other statutory records maintained both at Gurgaon unit and Bhiwadi unit. When the licence was surrendered for Gurgaon unit, the officers conducted verification of records regarding input receipt credit availability etc. and finally the surrender of certificate was accepted on 18/2/2008 ; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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