2016 (8) TMI 659

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....harma, Authorized Representative (DR) for the Respondent ORDER Per B. Ravichandran The present appeal is against order dated 06/1/2016 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of excisable goods like Aluminium Alloy Ingots, Moulds etc. They were availing Cenvat credit on various capital goods, Moulds, Grinding Wheel, Accessories etc. During the peri....

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....terms of the applicable Cenvat Credit Rules during the material time and there is no objection from the Department when the first 50% of the credits were availed spread over a period 2001 to 2009. They had maintained all records and there is no allegation regarding diversion of any of the goods on which credits have been availed. Regarding non-availability of original documents, out of 173 invoice....

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....ot been disputed on merit. The first 50% of available credit has been availed and utilized by the appellants without any dispute being raised by the Revenue. It is only in respect of the second 50% availed in August 2011 the Revenue raised objection like non-availability of certain documents and non-maintenance of records. It was admitted in the show cause notice itself out of 173 invoices, 161 in....