9911796707
TMI Blog2023 (7) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of Audit Report, the proceedings have been initiated. No investigation was conducted by the Department on the detailed reply filed by the Appellant with the Audit Team - It is seen that there is no dispute about the eligibility of Cenvat Credit on account of the Invoices raised. No facts have been brought in to the effect that Appellant has not recorded these inputs in their records and there is no dispute that the appellant was not making payments for such inputs used in their industry. Department has not brought in any concrete evidence to deny the Cenvat Credit taken by the Appellant. The Lower Authorities were in error in not addressing the item-wise details furnished by the Appellant. Therefore, the Appeal filed by the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms, taking of these items in stock, the issue of these items from time to them to their production Department. All the payments have been done to the vendors through Banking Channels only. There is no dispute that the vendors have issued invoices with proper details of Central Excise Registration and there is no allegation that the Invoices are not falling within the definition of documents under Rule 9 of Cenvat Credit Rules, 2004. 3. The Learned Consultant also submits that though all the pleadings were taken before the lower Authorities, the same was not considered properly by them and the demands were confirmed. He relies on the case law of Tally Solutions Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore, 2020 (41) G.S.T.L. 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t eligible for the Cenvat Credit. Even the remarks made in some cases are not very serious in nature. 8. As submitted by the Learned Consultant, on account of the same items, the Appellant has filed their reply on 01/06/2015 giving itemwise purchase and issue for these items running into more than 40 pages. They have also given the details as to where the items are used in the manufacturing process. After receiving this letter on 01/06/2015, the Audit has not conducted any further verification or investigation. From the Show Cause Notice, it is observed that merely on the basis of Audit Report, the proceedings have been initiated. No investigation was conducted by the Department on the detailed reply filed by the Appellant with the Audit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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