2015 (11) TMI 1640

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..... nt (AR), for the Respondent. ORDER This appeal has been filed by the appellant against OIA No. 32/HAL/2012, dated 20-6-2012 passed by Commissioner (Appeals-I), Kolkata. 2. Sh. N.K. Choudhary (Advocate) appearing on behalf of the appellant argued that issue involved in the present appeal is regarding reduction of Cenvat credit taken on the grounds that a part of the consideration has been r .....

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..... duced then entire credit on inputs and as reflected in the duty paying document cannot be taken. It was also his case that inputs being damaged/sub-standard cannot be used in the manufacture of the finished goods. 4. Heard both sides and perused the case records. The issue involved in the present appeal is whether Cenvat credit is required to be reduced on account of certain reimbursement ma .....

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..... erned, it is observed that there is no evidence on record that inputs, on which credit has been taken, are not used in the manufacture of finished goods except a bald statement existing in the show cause notice. In the absence of any positive evidence in this regard the argument taken by Revenue is required to be rejected. 6. In view of the above observation appeal filed by the appellant is .....

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