2017 (10) TMI 648

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..... usually much lower than the amount of duty payable on the finished goods - the claim made by the appellants is inflated and onus is on the appellants to substantiate the claim. The appellants have not given any evidence of actual receipt of goods in respect of which cenvat credit has been claimed. In absence of the same the cenvat credit cannot be allowed. It is the responsibility of the appellants to produce the evidence that the items in respect of which cenvat credit have been used in the manufacture of final products. As a matter of abundant precaution and in the interest of justice, the appellants are given an opportunity to produce evidence of receipt of these inputs before the original adjudicating authority - appeal allowed b .....

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..... 15,35,956/- Denial of credit on photocopies of invoices 8,21,300/- Total 30,10,138/- 3. She argued that in respect of the denial of credit of the air conditioner received from the factory and sold as such there has been double jeopardy. She argued that this value has been included while demanding duty in separate proceeding which were later upheld by the Hon'ble Apex Court, simultaneously credit has also been denied. She further argued that credit has been denied on original invoices and photo copy of invoices of buyer as duplicate invoices were not available. She argued that this is only a procedural lapse, on that count cred .....

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..... ade by the appellants is inflated and onus is on the appellants to substantiate the claim. 6. I find that the appellants have not given any evidence of actual receipt of goods in respect of which cenvat credit has been claimed. In absence of the same the cenvat credit cannot be allowed. It is the responsibility of the appellants to produce the evidence that the items in respect of which cenvat credit have been used in the manufacture of final products. In the normal circumstances, a lighter test could have been prescribed allowing the credit. However in the instant case it is seen that the total amount of credit claimed by the appellants is higher than the duty on final products which has been demanded from them. In view of above, in the .....

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