2018 (6) TMI 375

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..... pondent ORDER Per : Dr. D.M. Misra This appeal is filed against Order-in-Appeal No. NGP/EXCUS/000/APPL/363/16-17 dt .08.11.2016 passed by Commissioner of Customs & Central Excise (Appeals) Nagpur. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of excisable goods and availed CENVAT Credit on inputs used in the manufacture of finished goods. Allegin .....

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..... ully challenged before the Ld. Commissioner (Appeals), hence the present appeal. 3. The Ld. Authorized Representative for the appellant submits that the case may be decided on the basis of submissions advanced in their appeal memorandum and written submission; without advancing any further arguments. 4. Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals). 5. I find .....

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..... e or incapable in carrying the quantity of inputs mentioned in the respective invoices. Further, the Ld. Commissioner (Appeals) has observed that the aforesaid invoices are antedated to the invoices No. 259 and 260, 261 to 264, 265 and 266 issued by the supplier as is evident from the statement dt. 25.3.2010 of Shri Rohit Dharampal Gupta, the main person of M/s. Ushmi Ispat Pvt. Ltd. Besides, the .....

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..... antity of goods mentioned under respective invoices, it is difficult to accept the contention of the appellant that the goods were received and used in or in relation to the manufacture of finished goods. Needless to emphasize, it is necessary to be eligible to avail credit of the duty paid on respective invoices, the appellant should establish that not only the appropriate duty on the quantity of .....

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..... erefore the impugned order is modified to that extent and the appellant are eligible to discharge 25% of the penalty imposed under Rule 15(2) of Cenvat Credit Rules read with Section 11AC of the Central Excise Act, 1944, subject to the fulfillment of conditions mentioned under the said provisions. Appeal is partly allowed to the said extent. ( Pronounced in court )
Case laws, Decisions, Judge .....

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