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TMI Blog2018 (12) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... been manufactured. Since the Appellant had been maintaining records, the Department ought to have shown how such records were incorrect to corroborate the statements of the transporter recorded by them. When there is a material on record to suggest otherwise than what has been concluded, a contradicting conclusion cannot be arrived at by disregarding the evidence and without discrediting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of certain inputs pertaining to two invoices. Consequently, a Show Cause Notice was issued to the Appellant demanding recovery of Cenvat credit of ₹ 2,61,738/- for the period from 2010-11 to 2011-12 along with interest and penalty. The adjudicating authority confirmed the demand of Cenvat credit of ₹ 2,61,738/- along with interest and penalty. Penalty was also imposed on the Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings of the lower authorities. 4. Heard both sides and perused the appeal records. 5. I find that the veracity of the two invoices in dispute being Invoice No. 59 dated 9th May, 2011 issued by M/s Steel Metals and Invoice No. 60 dated 6th October, 2010 issued by M/s Consumer Product, is not in dispute. Further, the inputs procured against the said invoices had been procured by payments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble High Court of Calcutta in their judgment dated 27.06.2016 in the case of Manjari Rungta Anr. Vs. Comm. Of Central Excise, Kol-II Commissionerate Anr. being W.P.No.392 of 2016 have observed as follows: There is no reference in the findings rendered in the order impugned to either the inventory report of the department prepared in 2010 or the private report which may have been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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