9911796707
TMI Blog2016 (8) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... and the duty paying documents, bearing the registration number of the supplier, were received by the Respondent and recorded in their statutory records credit was rightly taken. Further as Respondent did not have any mala fide intention while taking credit, therefore, extended period in demanding Cenvat Credit is not sustainable. Show cause notice in this case was issued on 22.09.2009 whereas the Cenvat Credit was taken in the month of May, 2007. Accordingly demand is also time barred. Therefore, there is no reason to interfere with the Order-in-Appeal. - Decided against the Revenue - Appeal Nos. E/600-604/10 - Order No. FO/A/75889-75893/2016 - Dated:- 26-8-2016 - Shri H. K. Thakur, Member ( Technical ) Shri A.Roy, Supdt.(AR) for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts argued that both the capital goods and the documents were received from the supplier. That the document was bearing the registration number of the supplier and the amount of duty paid. That the supplier was also contacted over phone, which convinced the Respondents that the supplier was genuine one. That Rule 9(3) of the CCR only prescribes reasonable steps taken by the recipient with respect to appropriate duty paid as indicated in the documents and also the existence of the supplier. It is his case that since duty was indicated on the document and Central Excise registration was also available on the document. That requirements under Rule 9(3) of CCR does not specify that infrastructure details of the supplier should also be ascertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplier of the capital goods M/s.Ashok Electrical Stamping Pvt.Ltd. did not have sufficient infrastructure for the manufacture of capital goods for which Cenvat Credit has been taken by the Respondent. It is observed from the case records that both the duty paying documents and the capital goods were received by the Respondent and reflected in their statutory records. It is also observed from para 25 of the Order-in-Order dated 29.01.2010 passed by the Adjudicating authority that the supplier had a Central Excise registration No.AAECA0741KXM001, which was suspended only with effect from 12.08.2007. Once a registration number is found reflected in the duty paying documents there is no other reason for the Respondent to doubt the existence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Casting Pvt. Limited which had no facility for manufacturing of such inputs. It is beyond comprehension that a man will get invoices without inputs and separately acquire inputs clandestinely from other sources to manufacture his goods. There is no whisper about M/s. Dhakad Metal Corporation to be indulging in clandestine removal of finished goods in these proceedings. It is now well settled legal position that a case cannot be established on the basis of few confessional statements without other corroborative evidences like shortage of raw materials, cash transactions, alternative procurement of raw materials. Appellant requested for cross-examination of the persons whose statements are relied upon but the same was not extended. It is now ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
