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TMI Blog2017 (11) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to prove that the goods were duly received by them and used in manufacture of excisable goods. Admittedly the appellant had failed to produce the evidence for receipt of the goods in question. In that circumstances, I do not find any infirmity in the impugned order - appeal dismissed - decided against appellant. - E/531/2012 - Final Order No. 62029/2017 - Dated:- 16-10-2017 - Mr. Ashok Jinda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal remanded matter back to the adjudicating authority to decide the issue. In view of the decision of this Tribunal in the case of Rajiv Alloys Ltd. Vide final order dated 03.09.2008. In remand proceedings, it was held that the appellant is failed to prove that they have received the goods, in that circumstances, the Cenvat Credit was denied. Aggrieved from the said order, the appellant is befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g directions. We find that the Tribunal in the case of M/s Rajeev Alloys (supra) held that onus initially lies on the department to show that inputs are not received in the factory of production and credit has been wrongly taken but having established that the vehicle, in question, were incapable of transporting large quantity mentioned in the invoices, the onus shifts to the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by them and used in manufacture of excisable goods. Admittedly the appellant had failed to produce the evidence for receipt of the goods in question. In that circumstances, I do not find any infirmity in the impugned order. The case was relied by the Ld. Counsel are not applicable to the facts of the case as in those cases, there was not specific directions of this Tribunal that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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