2015 (2) TMI 1012

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....re the learned Commissioner (Appeals), while quantifying the duty liability to the Respondent, has given a reduction of Rs. 5,48,401/- on account of Cenvat Credit attributable to the inputs procured by the respondent during the impugned period for their manufacturing activity. 2. It is the contention of the learned A.R that as the respondent have not produced any evidence to avail Cenvat credit t....

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....ed, it has been alleged that the respondent has purchased the inputs i.e. yarn to the tune of Rs. 77,27,761/- but it is not coming out from the investigation from where this figure they have got when the respondent has made a statement that he has destroyed the purchase invoices. The investigation was not conducted to verify the invoices issued by the suppliers and it is alleged that the invoices ....