2014 (7) TMI 436

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.... S. Teli, Deputy Commissioner (AR) JUDGEMENT Cenvat credit of Rs. 16,29,325/- availed during the period from September 2003 to September 2005 has been denied and demanded with interest and penalty under Section 11AC of the Central Excise Act, 1944 has also been imposed. 2. The assessee, a manufacturer of aluminium ingots, procured aluminum profiles and availed credit of Rs. 1629325/- on t....

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....ction 11AC. The adjudicating authority vide the impugned order dropped the proceedings citing that credit of duty paid on inputs are admissible if the goods are received by the assessee in his manufacturing premises, accounted in statutory records maintained and duty discharged properly by utilizing such duty paid inputs in the manufacture of his final products. 3. On appeal filed against this ....

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....ed the omission in the invoice and allowed credit. He has satisfied that the goods received have been used for the manufacture of final products and appropriate duty has been paid and other relevant requirements as prescribed under Rule 9 of Cenvat Credit Rules, 2004 are available. 5. The first ground taken by the Commissioner (Appeals) is that the dealer has merely enclosed the central excise ....

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....pt Note) ostensibly covered by such invoices are dated long after i.e. two to six months from the date of invoice issued by the dealer. This clearly proves that the case being built by the appellant i.e. a case of transit sale, is not only contrary to the facts, but also seems to be designed to present the facts in a misconstrued manner with a view to qualify them for transit sale and to avail the....