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TMI Blog2019 (1) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated against the Company for recovery of Rs. 43,38,450/- on account of wrong availment of Cenvat Credit duty on Linear Alkyl Benzene (LAB) (hereinafter referred to as 'LAB'). It was alleged that LAB was not at all utilized as input in the final product, and therefore, the assessee wrongly availed the Cenvat credit of duty paid on such input i.e. LAB. Vide order dated 22-1-2007, the Learned Commissioner (Appeals) by a detailed speaking order remanded the matter to the adjudicating authority with a liberty to the Department to prove whether in fact LAB was used in the final product or not, and with a direction to make further investigation and to draw representative samples of their final products for chemical test and supply them copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise whereas I find that the dealer Shri Jayesh M. Bhimani of M/s. Parshwa Chemicals & M/s. Bhimani Chemicals in his statement has confirmed the dispatch and its receipt and payment of LAB by M/s. Ganesh Chemicals to them; the entry of sale of LAB in their records & RG23D register and also that drivers of the transporter at Vadodara used to deliver to LAB as per their instructions to the places where they were asked to deliver; that Ravindra M. Shah of Shah Bulk Carrier, Vadodara had also confirmed that on reaching the tankers destined for M/s. Bhimani Chemicals Pvt. Ltd., Ahmedabad the drivers of the tankers were being instructed to contact the representative of their firm outside octroi limit of city at Piplej or Aslali. The represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Agarwal, Director of School of Science, Gujarat University." 3. It is an admitted position that thereafter the adjudicating authority did not obtain any chemical test by drawing samples of the final products and despite the same confirmed the demand and imposed the penalty both upon the Company as well as the Director. The matter reached up to the Learned CESTAT and by the impugned order/orders, Learned CESTAT has set aside the demand as well as the penalty, which is subject matter of the present Tax Appeals before this Court. 4. Shri Divyeshvar, Learned Advocate appearing on behalf of the Department has vehemently submitted that as such on remand the chemical samples on the final product were not available by efflux of time, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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