9911796707
TMI Blog2016 (8) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appellant, which stands duly reflected by them in their RG-23 Part A register and stand utilized by them in the manufacture of their final product. Further, as seen from the impugned order of the Commissioner (Appeals), he has observed that there is circumstantial evidence available on record to indicate that the defective rounds produced by the manufacturer were not scrap. Such circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, Advocate for the Appellant Shri G. M. Sharma, Ld. A. R. for the Respondent ORDER After hearing both the sides, I find that the Cenvat Credit of ₹ 15,84,550/- stands denied to the appellant on the ground that they have received only invoices without the receipt of inputs in question. In as much as the manufacturer of the goods, i.e. M/s Aggarwal Steel Rolling Mills Met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crap was being cleared under the said invoices. 3. I find that the entire case of the Revenue is based upon the investigations conducted at the end of the manufacturing unit of M/s Aggarwal Steel Rolling Mills Metal Industries. Admittedly, the manufacturer was also clearing the scrap or the defective goods etc. to some extent. There is nothing on record to show that the goods were not actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd was capable of melting in the furnace. In the absence of any evidence to the contrary, I find that the denial of Cenvat Credit on the basis of the investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Operative order pronounced in c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
