2011 (6) TMI 424

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....ner (Appeals) No.179/CE/DLH/08 dated 30.09.2008. 2. Heard both sides. 3. The facts of the case, in brief, are that the appellant is a manufacturer of Ballast, Electrical light fitting and their parts, electric fans and CFSU falling under heading 8504.00, 8414.20, 9405.90 and 8537.00 and had Cenvat credit amounting to Rs.2,24,526/- on the basis of certain invoices for insulated coper wire issued ....

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....sition of penalty on them. The Asst. Commissioner vide order-in-original dt.14.2.07 confirmed the Cenvat credit demand of Rs.2,24,526/- alongwith interest and imposed penalty of equal amount. On appeal before the Commissioner (Appeals), the Asst. Commissioner's order was upheld.  4.1 Shri K.M.Diwedi, learned Advocate for the appellant pleaded that throughout during the period of dispute, the....

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....received. 4.2 He also relies on the decision of the Tribunal in the case of EM ESS Electricals vs. CCE, Delhi reported in 2003 (159) ELT 730 and in the case of Indian Petrochem Corpn. Ltd. vs. CCE & C, Vadodara reported in 2003 (151) ELT 565. 5. Learned SDR reiterating the findings and reasoning of the Commissioner (Appeals) submits that on behalf of the supplier both Shri Manoj Sharma and Rajes....

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....rting the goods. The appellant, as a manufacturer availing benefit of credit under the Cenvat Credit Scheme is under obligation to prove that they have really received the goods as mentioned in the documents based on which they have taken the credit. When the department has adduced evidence to the contrary from the suppliers and the transporter, the burden squarely shifts to the manufacturer who h....