2018 (9) TMI 1194

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..... ld that:- There has been no investigation as to out of which inputs the appellant manufactured the goods if Cenvated inputs are removed clandestinely since Central Excise duty was paid on the final products. Further, if shortage was found to whom such inputs were cleared and how the financial flow took place was not investigated - the contentions on the basis of which the said show cause notice wa .....

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..... f the appellant was visited by the Central Excise Officers who found that there was no stock of finished goods in the factory. They took stock of major inputs on which Cenvat credit was availed On the said basis they entertained a belief that some of the raw material on which Cenvat credit was availed such as Shape & Section, M.S. Pipe, H.R. Plate and Sheet were found short in the stock and theref .....

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..... id not have the information in respect of Cenvated input being issued for manufacture and that during the entire proceedings Lower Authorities had not taken into consideration the Cenvated input issued for manufacture and revenue entertained a belief that Cenvated inputs did not tally with the recorded balance and therefore, there is no case for the department. 4. Heard the learned A.R. for reven .....

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