2016 (2) TMI 867

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.... : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER PER : ARCHANA WADHWA The appellant is engaged in the manufacture of sheet metal enclosures, pressed components, mechanical assemblies etc. classifiable under Chapter 84 and 85 of the Central Excise Tariff Act, 1985. They were also availing the benefit of CENVAT credit of duty paid on the inputs received by them and utilised in the manufac....

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....nt by way of issuance of a show-cause notice dt. 03/04/2009 alleging wrong availment of CENVAT credit to the extent of Rs. 5,75,782/- availed during the period June 2007 to January 2008. The said proceedings culminated into an order passed by the Additional Commissioner, confirming the demand along with confirmation of interest and imposing penalty of identical amount. The said order stands upheld....

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....e non-receipt of the inputs, the Revenue's case is liable to be rejected. 5. Learned AR appearing for the Revenue reiterates the findings of the lower authorities. 6. After considering the submissions made by both the sides, I find that the credit availed by the appellant in respect of 11 invoices stands denied on the sole ground that there are no corresponding GRNs and bin cards. The appell....