2017 (11) TMI 1167

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..... eal against the impugned order wherein Cenvat Credit denied to them, consequently, the duty was demanded along with interest and penalty was also imposed. 2.  The brief facts of the case are that an investigation was conducted at the end of M/s Majestic Industries Ltd. and it was found that they were issuing invoiced without accompany the goods therefore,  the proceedings were initiated .....

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..... e set aside. 4.   On the other hand Ld. AR oppose the contention of the Ld. Counsel for appellant and submits that in this case, the facts are different altogether from the facts of the other cases. In this case, the remand directions to the adjudicating authority to decide the issue in view of the above decision of this Tribunal in the case of M/s Rajeev Alloys (supra). In remand proce .....

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..... on, we find that as the initial burden that the goods had not been received by the appellant has been discharged by the Revenue, therefore, the onus is on the appellant to prove that the duty paid goods were actually received in the factory and used in the excisable goods.  In these circumstances, the impugned orders are set aside and the matter is remanded to the adjudicating authority to de .....

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