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TMI Blog2017 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... not received in the factory premises - Boards Circular No.146/57/95-CX dt. 12/09/1995 - Held that: - the assessee has availed CENVAT credit on MS platforms without receipt of inputs to his factory premises thereby contravening the provisions of Rule 4(1) of CCR, 2004. The assessee being the principle manufacturer, the above mentioned circular appears to be not applicable in the instant case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one appeared on behalf of the respondent despite notice. Since the appeal is of 2012, it is taken up for disposal even in the absence of any representation. 3. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit of ₹ 44,38,233/- on the MS platforms which are procured for weighbridge installed by the respondent. It is the case of the Revenue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... user). However, in the instant case, the assessee has availed CENVAT credit on MS platforms without receipt of inputs to his factory premises thereby contravening the provisions of Rule 4(1) of CENVAT Credit Rules, 2004. The assessee being the principle manufacturer, the above mentioned circular appears to be not applicable in the instant case. 4.2. The Commissioner(Appeals-I) has also reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the Order-in-Appeal. Though the first appellate authority may have relied upon the Board s circular which is being contested by the Revenue, the factual matrix of the documents being in the name of the respondent and the weighbridge being installed is for the respondent is not being disputed. On the factual matrix, there being no contest, I find that the impugned is correct, legal and does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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