9911796707
TMI Blog2018 (9) TMI 2136X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the same cannot be input for the appellant - no investigation has been conducted by the Revenue to establish the fact that these inputs have not been received by the appellant - HELD THAT:- Revenue has made allegation only on the basis of the fact that the inputs which have been shown by the appellants that they have received inputs are finished goods for some other industry and it can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Ashok Jindal, Hon'ble Member (Judicial) For the Appellant : Shri Poojan Mahlotra, Advocate For the Respondent : Shri Atul Handa, AR ORDER PER : MR. ASHOK JINDAL The appellant has filed these appeals against the impugned orders wherein the Cenvat credit on C.R. Sheets, Rounds, H.R. Coils was denied on the premise that the said inputs itself are finished goods for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notices were issued to the appellant and Cenvat credit on these goods have been denied. Against the said orders, the appellant is before us. 3. Ld. Counsel appearing on behalf of the appellant submits that no evidence has been brought by the Revenue and no investigation has been conducted by the Revenue to establish the fact that these inputs have not been received by the appellant. The who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the same cannot be inputs for the appellant but no investigation was conducted whether the appellant has received these inputs in their factory or not, how these inputs have been diverted by the appellants or the supplier. The allegation made against the appellant is merely on the basis of assumption and presumption, therefore, the said allegation is not sustainable. Further, I find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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