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TMI Blog2017 (5) TMI 1759X X X X Extracts X X X X X X X X Extracts X X X X ..... R Singh, DR for the Respondent ORDER These two appeals are filed against the order in appeal No. 349-350/2010 dated 27.7.2010. The appellant is a manufacturer of steel tubes falling under Chapter 73 of the Central Excise Tariff. The appellants have been availing inputs credit on HR coils/ skelps etc. purchased from Jaipur and Bharatpur depots of SAIL since the appellants have facilitated to cut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct. However, they also agreed that in a few cases after cutting of HR coils, the same has been sold directly from Jaipur. However, they submitted that for clearance of inputs as such, after cutting at Jaipur, invoices have been issued from the appellants factory and Central Excise duty has been paid. During the course of adjudication of the show cause notice, they submitted copies of 45 invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 lakh already stands reversed through these invoices. However, he fairly agrees that the appellant is not in a position to produce any documentary evidence for receipt of the cut HR coils from the premises of cutters in Jaipur. He further, submitted copy of Chartered Accountant's certificate issued by Shri Rahul Girdhar, CA certifying the period covered by present proceedings. He has certified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been produced by the appellant before investigation by adjudicating authority. Accordingly, he prays that impugned order may be upheld. 5. The allegations made against the appellant is that inputs HR Coils were procured by them and sent directly to the cutters in Jaipur but the Cenvat credit was availed for such inputs. Further, on the basis of investigation carried out at the end of tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts is not disputed. As such, I am of the view that the total demand raised in the show cause notice and upheld by the lower authorities need to be reduced to the extent of duty already paid for inputs cleared as such. For this purpose, I set aside the impugned order and remand the matter to the original adjudicating authority for considering the plea of the appellant for such reduction of the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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