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TMI Blog2018 (5) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... red vide Delivery Challan No.62 dt. 11/07/2013 were purchased by the appellant vide invoice No.635206 dt. 24/03/2012 is perverse as it is contrary to the material available on record. The CNC package cleared as such was purchased vide invoice No.62 dt. 10/07/2013 and the credit availed on such CNC package is 20,863/- instead of 80,084/- - the learned consultant by producing various copies of the purchase orders and invoices could link the same and has been able to prove that the goods were not removed as such but removed on payment of excise duty. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... items at SI.No. iii to v are concerned, the learned consultant submitted that the appellant had received an order from M/S. Technomech Engineering Pvt. Ltd. for carrying out certain refurbishing work in the premises of Technomech Engineering. The scope of work for the appellant was to supply the required components and then carry out the refurbishing work in the premises of Technomech Engineering Pvt. Ltd. and for the said purpose, the appellant supplied the required components vide their Delivery Challan No.62 dt. 11/07/2013 and the engineers of the appellant carried out the refurbishing work at the premises of the Technomech Engineering Pvt. Ltd. Further the appellant raised an invoice on Technomech for carrying out such refurbishing work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b Assembly Pvt. Ltd. Mumbai. As per the practice followed by the appellant, each order is assigned a specific project number. All the goods which are required to be purchased specifically for a particular project are purchased by the appellant by mentioning the project number on the purchase invoice. The appellant raised an invoice on M/s. Bosch Ltd. for design, manufacture and assembly of the fixture and paid the applicable excise duty. However some of the components of the fixtures were defective and M/s. Agile Electric requested the appellant to replace these products and the appellant sent certain components to M/s. Agile Electric as replacement for the defective parts. These components which were sent by the appellant were purchased by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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