2013 (10) TMI 167

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.....K. Das; 1. Applicant No.1 is engaged in the manufacture of carbon steel and alloy steel castings. Cenvat credit was denied on M.S. scrap on the ground that they had availed credit on the basis of dealer's invoices, with description of goods as M.S. scrap. On investigation, it was found that dealers purchase invoice shown M.S. coils/wires and they issued cenvat invoice of M.S. scrap to the applic....

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....with dealers invoice. They have no knowledge of alleged irregularity on the part of dealer and credit cannot be denied. 4. After hearing both sides, we find that Rule 9(5) of Cenvat Credit Rules, 2004, provides that the manufacturer of final product shall maintain proper records of the inputs or capital goods in which the relevant information regarding the value, duty paid, CENVAT credit taken an....

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....e manufacturer. It appears from the statements of applicant No.2 and the employees of Applicant No.1 that they had knowledge of such irregularity. It is seen that the applicant failed to discharge the burden of proof and the demand of duty appears to be justified. 5. In view of that, applicants failed to make out a prima facie case for waiver of pre-deposit of entire amount of duty along with int....