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TMI Blog2017 (7) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit on being pointed out by the audit then the department should not have issued the show-cause notice, the department has not brought any material on record to show that there was fraud, willful suppression and collusion and suppression of facts with intent to evade payment of duty. The impugned order is not sustainable in law in so far the imposition of penalties and interest are concerned - appeal allowed - decided partly in favor of appellant. - E/22907/2014-SM - 20819/2017 - Dated:- 23-1-2017 - Shri S.S Garg, Judicial Member Mr. Shri Venkateshan, Manager, For the Appellant Mr. Parashiva Murthy, A.R. For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of ₹ 3,399/- towards point no. (i) above and confirmed the rest of the demand along with interest. 2. Aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) has rejected the appeal of the appellant. 3. Heard both the parties and perused the records. The Manager of the appellant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the factual and legal position in proper perspective. He further submitted that Cenvat credit has been mainly denied on three grounds namely that the same has been availed on invalid documents i.e. xerox copies of invoice and secondly non-receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of audit itself because the appellant was not in a position to produce a copy of the job work challans of the said job immediately on demand by the audit and therefore the appellant had reversed the duty involved but on the date of verification of the audit the said inputs were showing in the books as outstanding that does not mean that the stipulated 180 days period expired and further the invoice in question were received within this stipulated period of 180 days. He further submitted that the Cenvat credit cannot be denied when there is no dispute with regard to the receipt, consumption and proper accounting of inputs by the appellant. With regard to the non-reversal of Cenvat credit on provisions made for obsolete inventory, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On the other hand learned A.R. reiterated findings of the impugned order. 4. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant has proved on record that he has rightly taken the Cenvat credit on the xerox copies of the invoice and with regard to non-receipt of goods sent for job work within 180 days, he has reversed the credit on the basis of audit objections. Further I find that once the appellant has reversed the Cenvat credit on being pointed out by the audit then the department should not have issued the show-cause notice, the department has not brought any material on record to show that there was fraud, willful suppression and collusion and suppression of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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