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TMI Blog2017 (6) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible Cenvat credit on the basis of Charted Engineer's Certificate and that the Department did not do actual verification of consumption of inputs - Held that: - there is no basis for arriving at the quantity of inputs which is presumed to be excess of the so called appropriate quantity of inputs for manufacture - it is beyond the jurisdiction of adjudicating authority to decide as to what is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eering Works Pvt. Ltd. (herein after referred to as 'party') were engaged in the manufacture of Pulp Paper Machinery and Parts thereof falling under chapter 84. Further, officers of Central Excise visited the factory premises of the party on 15.03.2007 and scrutinized the records of availment on Cenvat credit. They recorded statement of Shri Girjesh Kumar Dwivedi working as Senior Engineer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lculations of Cenvat credit was made on the basis of Charted Engineer's certificate dated 28.03.2008 by taking consumption of C.R. Coils/Sheets on lower side for the period from 2003-04 to 2006-07. It was alleged that party had taken Cenvat credit in excess of their entitlement to the extent of ₹ 53,25,383/- during the period from 2003-04 to 2006-07 without actual receipts of inputs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f consumption of inputs for making said machines from the buyers and that bills of the inputs were available with the party and the same were seen by the officers during their visit and name, addresses of the supplier were available for verification of clearance of inputs by the suppliers, the same thing was not done. Since the entire demand was based on presumption and the demand itself was not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing at the quantity of inputs which is presumed to be excess of the so called appropriate quantity of inputs for manufacture. We also find that it is beyond the jurisdiction of adjudicating authority to decide as to what is the appropriate quantity of input required for manufacture of specified quantity of final product. It is, therefore, clear that the show cause notice is issued on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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