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TMI Blog2019 (4) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... te) & Shri Utkarsh Malviya (Advocate) for Appellant Shri Assistant Deputy/Additional Commissioner (AR), for Respondent ORDER Per: Coram Appellants have filed these appeals directed against the Order-In-Original No. (Dem-35/2009) 24 of 2010 dated 20/05/2010 passed by Commissioner, Central Excise & Service Tax, Allahabad and the Order-in-Appeal No.149/CE/APPL/ALLD/2011 dated 07/09/2011 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made matter stands adjudicated as stated in Para No.1. 3.1 We have heard learned advocate Shri Atul Gupta on behalf of the appellants and Shri Rajeev Ranjan on behalf of the Revenue. 3.2 Learned counsel submitted that it is a fact on record that they had received Alumina Hydrate and for which he can produce documents like invoices, transportation documents, weighment slip, octroy slips etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Alumina Hydrate received by the appellants. In case appellants can show from the records that these goods were actually received, Cenvat Credit can be allowed, but all this requires a proper verification. 4. We have considered the submissions made during the course of argument and in the appeal to the query from the Bench learned counsel hold through the Chartered Engineers Certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere either not produced or considered/verified by the Original Adjudicating Authority. Thus in our view matter needs to go back to them for de-novo verification of such documents which appellant will produce for establishing actual utilization of the said goods. 6. In result both the appeals are allowed and matter remanded to Original Adjudicating Authority for De-novo consideration. Needless to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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