2011 (6) TMI 598

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..... ORDER 1. This appeal is filed by the Revenue against Order-In-Original No. 30/CE/DC/-LDH-I/2008, dated 18.08.08. 2. The relevant facts that arises for consideration are the respondent herein were engaged in the manufacturing of electric wires and cables. The respondent availed Cenvat credit of Rs.53,120/- on the strength of three invoices issued by the Kashish Import Pvt. Ltd., Delhi. D....

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....dent only on the ground that Kashish Products Impex Pvt. Ltd. was found to be indulging in selling PVC component without undertaking any activity. Subject to such findings, there are no other findings given by the adjudicating authority for confirmation of the demand. Aggrieved by such an order, respondent filed an appeal before the Ld. Commissioner (Appeals). Before the Ld. Commissioner (Appeals)....

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....igation conducted at Kashish Products Impex Pvt. Ltd., it was found that the said unit had indulged in sale of PVC component without undertaking any manufacturing activity and without physically removing of the goods against the invoices issued by them. It is his submission that the contention of the respondent that they have received inputs and the same were properly entered in their books is not....

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....ds I find that there is no dispute as regards the evidence submitted by the respondent before the Ld. Commissioner(Appeals). Paragraph 4 of the Order-In-Appeal shows the Commissioner(Appeals) had appreciated the evidences produced before him. As against factual findings based upon the evidences, I find that these are only bald allegations in the grounds of appeal and no contrary evidence is produc....