2015 (10) TMI 2209

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.... paid on inputs. Pursuant to audit it was observed that appellants had availed credit on parts of Mobile Tower Crane (MTC) whereas the appellants have neither manufactured nor cleared these goods. Also that the copies of Bills of Entry (B/E) under which the inputs were imported did not tally with regard to the description of inputs and also their value. The show cause notice issued on the above allegations finalized in the order dated 9.11.2012 which disallowed the credit. Being aggrieved the appellants filed appeal and vide above impugned order, the same was upheld. Hence this appeal. 2. The learned counsel for appellant advanced his arguments both on merits as well as on the issue of limitation. The period in dispute is 2006-2007 and 2....

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.... that the inputs should be used in or in relation to manufacture of final product. That MTC was neither manufactured or cleared by the appellant. He referred to the discrepancies in the description of goods in the Bill of Entry and invoices and submitted that there is much variation and that the appellants are not entitled for credit. 4. I have heard the submissions and perused the records carefully. The first ground on which credit is denied is that appellant never manufactured/cleared any MTC. The records did not show any sale of MTC. Therefore, credit was denied on the presumption that inputs were not used in the manufacture of MTC. It is seen from records that appellants have explained in their reply to the show cause notice that the....