2014 (4) TMI 418

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ENT Per Mrs. Archana Wadhwa : Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri D. Singh, Ld. Departmental Representative appearing for Revenue and Shri Hemant Bajaj, Ld. Advocate representing the respondents. 2. The respondents are engaged in the manufacture of excisable engineering goods. The procured certain fre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the excisable items. Hence, the present appeal by the Revenue. 4. The Revenue, in their Memo of Appeal, has referred to the provisions of Rule 57AE (3) of the Central Excise Rules, 1944, which lays down the procedure to be adopted for maintenance of the records. In the said Rule, the expression 'Purchased' stands used. As such, it is the contention of the Revenue that for availing the CENVA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....terms of Rule 57AE(3) Cenvat credit will not be available. I do not agree with this contention of the learned Departmental Representative. The relevant provision governing the Cenvat credit during the period of dispute was Rule 57AB of Central Excise Rule, 1944 and corresponding provision in the Cenvat Credit Rules, 2001/2002, according to which a manufacturer or producer of final product shall be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion and inventory of the inputs and capital goods in which the relevant information regarding the value, duty paid, the person from whom the inputs or capital goods has been purchased has been recorded and the burden of proof regarding the admissibility of Cenvat credit shall lie on the manufacturer taking such credit. This provision is with regard to the maintenance of the records of receipt, di....