9911796707
TMI Blog2015 (4) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue is based upon the investigations conducted at the end of the manufacturing unit of M/s. Aggarwal Steel Rolling Mills Metal Industries. Admittedly, the said manufacturer was also clearing the scrap or the defective goods, etc. to some extent. There is nothing on record to show that the goods were not actually received by the present appellant, which stands duly reflected by them in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contrary, it is found that the denial of Cenvat credit on the basis of the investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. Appeal allowed - decided in favor of appellant. - E/3023/2012-(SM) - Final Order No. A/51572/2015-(SM) - Dated:- 28-4-2015 - Shri Ashok Jindal, Member (J) Shri Kamaljeet Singh, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling Mills Metal Industries was clearing defective CTD bars and rods by showing them as scrap which amounted to almost 80% of the production. Revenue has entertained a view that under the category of defective bars, the prime quality bars were being cleared by them and the invoices were being raised for the defective rounds and corresponding melting scrap was being cleared under the said invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to by the Commissioner (Appeals) is the fact that the original manufacturing unit has shown more clearance of defective rounds than the prime quality rounds. There is otherwise no evidence to show that such excess cleared defective rounds were received by the present appellant. They may have received defective goods/scrap, which was admittedly defective and was capable of melting in the furnac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
