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TMI Blog2018 (4) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant Ms. Surabhi Sinha, Advocate - for the respondents ORDER Per. Archana Wadhwa Both the appeals filed by the Revenue against the order of Commissioner (Appeals) are being disposed of by a common order as the issue involved is identical. 2. After hearing both the sides, I find that the respondents are engaged in the manufacture of mild steel ingots. Certain investigations were cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d into an order passed by the Original Adjudicating Authority confirming the demands and imposing penalties. On appeal, Commissioner (Appeals) set aside the orders and allowed the appeals. Hence, the present appeals by the Revenue. 3. It is seen that the Revenue's case is based upon the fact of presence of certain bilties issued by the transporters and the investigations made at the transporter's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the transporters to deny the entire Cenvat credit availed by the assessee for the last number of years. By referring to many precedent decisions, he has observed that Revenue has not shown any alternate source of procurement of the inputs/raw materials, in which case their final product cannot be manufactured, whereas the inputs received by the appellant have been used in the manufacture of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 303) E.L.T. A24 (S.C.). The Appellate Authority has also referred to many other decisions on the point and has come to a detailed finding that the allegations of non-receipt of the raw materials and availment of credit only on the basis of invoices issued by the supplier cannot be upheld in the absence of any explanation by the Revenue as regards the alternate source of procurement of raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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