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TMI Blog2017 (4) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory of the appellant to ascertain whether the disputed goods were received and utilized for the intended purpose. Rather, the statement recorded from the Director of the appellant company revels that the goods namely, Brass Sheets received under the cover of invoices were used/utilized for manufacture of the final product. No where in this statement, it has been mentioned that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Zips, Zips Rolls and Zippers, falling under Chapter Heading 9607 of the Central Excise Tariff Act, 1985. An intelligence was received that M/s. Arihanta Metal Co. (AMC) had altered the description of goods i.e. Brass Circles, Brass Strips as Brass Sheets in the invoices issued by it in order to facilitate the appellant to avail inadmissible cenvat credit without actually receiving the goods. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o refers to the statement dated 04.11.2008 of Shri Anil Sood, the Director of the appellant company wherein, it has been stated that the goods supplied by the said registered dealer were received in the factory of the appellant and were used in the manufacture of finished product. Further, the ld. Advocate submits that proceedings initiated against Arihanta Metal Co. and the buyers of the goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant company revels that the goods namely, Brass Sheets received under the cover of invoices were used/ utilized for manufacture of the final product. No where in this statement, it has been mentioned that the appellant had not received Brass Sheets under the cover of Central Excise invoices from the register dealers M/s. AMC. Thus, in absence of any specific investigation to show non-receipt of go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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