2016 (6) TMI 404

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....ufacture of wires and cables liable to Central Excise duty. They were also availing credit of duty paid on inputs and capital goods. They had a manufacturing unit at Gurgaon which was closed down w.e.f. 01/6/07. They have started a new factory at Bhiwadi, Rajasthan for the manufacture of wires and cables. The issue in present appeal relates to the availment of Cenvat credit amounting to Rs. 36,43,618/- by the appellant in respect of inputs originally lying in balance at their Gurgaon unit, transferred to the new unit at Bhiwadi. After investigation by the Revenue, proceedings were initiated against the appellant to deny and recover the above-mentioned Cenvat credit on the ground that the duty paid inputs have never moved from Gurgaon to Bhi....

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....here is no requirements for prior permission under the said rule; (e) The denial of credit in the present case is solely based on the discrepancy in the lorry numbers figuring in GR forms and alleged non-bonafide nature of the check post stamps figuring on the transport document. As per the practice prevalent in the transport field, many times the transporters do not arrange the same truck which they originally indicated at the time of preparation of GR/invoice. Different trucks are arranged and the consignor and consignee are not unduly concerned on the change in the vehicle as long as the goods are transported. The credit taken cannot be denied on such ground of discrepancy in the truck numbers. Regarding questions raised on the ....

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.... inputs lying in stock at their Gurgaon unit and later transported to the new Bhiwadi unit. After careful consideration of the appeal papers and arguments, I find that the following factors emerged as relevant :- (a) There is no dispute regarding the raw material account and other statutory records maintained both at Gurgaon unit and Bhiwadi unit. When the licence was surrendered for Gurgaon unit, the officers conducted verification of records regarding input receipt credit availability etc. and finally the surrender of certificate was accepted on 18/2/2008 ; (b) the truck numbers in the GR forms issued by the transport were apparently not correct. This by itself does not establish the non-transport of goods. The claim of ....