2015 (4) TMI 644

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he brief facts of the case are that the appellant is manufacturer of parts of excavator, loader machines and press machines. An audit was conducted in the factory of the appellant on 08.07.2008 for the period 2005-06 and 2006-07. It was found that the appellant has procured goods from registered dealers during the impugned period under the cover of challans issued by the registered dealer and later on invoices were issued thereof. The invoices were compared with the challans and it was found that in four cases quantity corresponding to invoices and challan does not match. In 16 cases it was found that date of challan and invoices differs and in six cases vehicle numbers also differs. Therefore, a show cause notice was issued by invoking ext....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lied the goods. He further submitted that as per the trade practice in their area, the goods are required to be cleared on the basis of challan which is authenticated document as. per the Haryana Sales Tax authorities and after receipt of the good proper invoice is to be issued. It is not in dispute that against these goods appellant has not paid the amount and these goods have been used by the appellant in the manufacturing of the final product. Therefore, credit cannot be denied. He also submits that to deny the Cenvat Credit the adjudicating authority has relied on the decision of this Tribunal in the case of Baldva Textiles Pvt Ltd. Vs. C.C.E. Jaipur 2010 (253) ELT 90 (Tri. Delhi). He submits that facts of this case are different from t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncies in detail and tried to justify the clarifications regarding quantity it is explained that on the same date two invoices has been issued and quantity of one invoice has been taken into consideration, if quantity of both the invoices is taken into consideration then there will be no difference in quantity. He further explained that regarding the difference in dates, it is explained that goods have been cleared on previous date on the strength of challan and next day invoice has been issued. This fact has not been considered by lower authorities. Further, difference in vehicle number has also been explained that in some case vehicle is required by the supplier of vehicle immediately for their own use of some other purpose. In that case v....