9911796707
TMI Blog2017 (2) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... nce these GRNs were system generated do not bear signature of the persons concerned - Further, it is supported by the fact that all the GRNs reflect these lorry receipts which needs to be co-related. Thus, to ascertain the facts of co-relation between the transport challans and GRNs, so as to arrive at conclusion that the goods are received in the factory or otherwise, the matter is to be remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Alleging that the relevant documents were not in the name of DTA unit, also not received and utilized in the finished goods in the DTA unit the said Cenvat Credit was demanded with proposal of penalty by issuing show cause notice dt 29.3.2011. On Adjudication, the demand was confirmed and penalty of equal amount was imposed. Aggrieved by the said order, the appellant filed an appeal before the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signature of the persons named in the said GRN has been required. 5. The Ld AR for the Revenue reiterated the findings of the Ld Commissioners (Appeals). 6. I find that the appellant had received inputs/capital goods reflected in the relevant BOE in their factory and used in or in relation to manufacture of finished goods. Even though the relevant Bills of Entry were in the name of their 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport challans and GRNs, so as to arrive at conclusion that the goods are received in the factory or otherwise. The matter is to be remanded to the Adjudicating Authority for process of verification. The Ld Advocate undertakes to authenticate the unsigned copies of GR submitted earlier. In the result, the impugned order is set aside and the appeal is allowed by way of remand to the Adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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