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TMI Blog2017 (12) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ve also produced the stock statements which was not seen by both the authorities and in the show cause notice no short receipt has been alleged - the debit notes are only issued to reduce only certain amounts from the payments due to the supplier and not on account of rejection of goods - appeal allowed - decided in favor of appellant. - E/20793/2017 - 22759/2017 - Dated:- 10-11-2017 - Shri S.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y raw material for the final product. Notice dated 18.03.2015 issued demanding the reversal of the Cenvat credit of ₹ 81,021/- during the period 18.06.2012 to 13.02.2014. Assesse stated that they have used the entire quantum of the inputs received and no quantity was returned and hence they are eligible for the entire credit. After considering the reply of the assesse the lower authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rove they that are bonafide they have furnished the relevant batches of inputs/accounts as evidence for having received the inputs in full. The appellant has also stated that they had issued debit notes to certain input suppliers to cut certain amounts from the payments due to them towards damages noticed on the input packages. It has also been submitted by the appellant that the debit notes did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e only the price of the inputs was reduced subsequent to clearance of the goods from the factory and the excise duty paid by the input suppliers on the inputs was not reduced. Further, neither the adjudicating authority nor the Commissioner (A) has adduced any evidence to show that the suppliers of the input for claiming the refund on account of reduction in price by way of issuing debit notes and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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