9911796707
TMI Blog2015 (5) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... been used by them for fabrication on MS Trays (capital goods) which are ultimately used for manufacturing of final product - credit allowed - appeal allowed - decided in favor of appellant. - Application Nos. E/Misc/53632-53634/2014-EX(SM) in Appeal Nos. E/56882-56884/2013-EX(SM) - Final Order Nos. A/51619-51621/2015-EX(SM) - Dated:- 13-5-2015 - Shri Ashok Jindal, Member (J) Shri Anurag K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that appellant has taken Cenvat credit on these items. Therefore, show cause notice was issued to the appellant as these items are neither capital goods nor input. Therefore, appellant is not entitled to take Cenvat credit on these items. Both the lower authorities confirmed the demand on the premises that appellant has not produced any evidence on record regarding usage of these items as input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord regarding usage of these items for fabrication of capital goods. Moreover, as per Rule 9(5) of the Cenvat Credit Rules, 2004 burden of proof lies on the appellant which appellant has failed to do so and appellant has never produced job worker challan before the lower authorities. So they have correctly denied the Cenvat credit. 5. Heard the parties. Considered the submission. 6. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue to prove that the appellant has not used the items for intended purpose which Revenue has failed to do so. In these circumstances, the documents produced by the appellant are sufficient to avail Cenvat credit. 7. In these circumstances, I hold that appellant has correctly taken the Cenvat credit on these items as these items have been used by them for fabrication on MS Trays (capital ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
