2013 (7) TMI 1110

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..... vocate For the Petitioner/ Appellant Shri N. Jagdish, (AR) Superintendent For the Respondent JUDGEMENT Per: B.S.V. Murthy Major portion of the demand of CENVAT credit wrongly availed according to the department amounting to nearly 90% is on the ground that appellant could not produce corroborative evidence to show that they had received iron ore and coal on their own account and .....

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..... that appellants have not filed ER-5 and ER-6 returns and therefore, the consumption of raw materials also could not be corroborated. Because there was no corroborative evidence for receipt and consumption of the iron ore and coal and RG 23 Part-I was not relatable, she has disallowed the credit. 4. The learned counsel submitted that now they have got all the copies of invoices and documents to .....

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