9911796707
TMI Blog2018 (4) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... thout any corroborative evidence - appeal allowed - decided in favor of appellant. - APPEAL NO. E/718-719/2012 - FINAL ORDER NO. 61308-61309/2018 - Dated:- 28-2-2018 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant(s): (on merits) Sh. S.P. Singh Present for the Respondent(s): Sh. H. Singh Per: Ashok Jindal The appellants are in appeal against the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the higher percentage of defective and rejected bars/rounds/waste/scrap and ER-1 return they were reflecting 98% production as prime quality CTD bars and rounds whereas in commercial sale invoices goods were cleared as defective. Therefore, it believed that the transaction between ASRM and the registered dealer and further between the dealer and appellants were only to avail the Cenvat credit wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2017 (346) ELT 115 (Tri. Chan.) and in the case of Kisko Casting India ltd. vide final Order No. 60772/2016 dt. 21/06/16, this Tribunal examined the issue and this Tribunal has observed as under: 7. After appreciating the submissions made by both the sides, and after going through the impugned order, I find that entire case of the Revenue is based upon the financial calculation of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of raw material in their factory and have taken the benefit of Cenvat credit based upon the cenvatable invoices issued by registered dealer. Statements of authorized representative of the appellant as also of the dealer are to the effect that inputs stand supplied to them under the cover of proper cenvatble invoices. Statements of under the cover of proper cenvatable invoices. Statements of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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