2016 (8) TMI 1108

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....r respondent ORDER The appellant, M/s.Laxmi Organics Industries Ltd. were issued notice seeking to deny Cenvat Credit on special denatured spirit received by them from  M/s.Hanil Era Textile Ltd.  The credit was sought to be denied as M/s.Hanil Era Textile Ltd. had fraudulently taken excess Cenvat Credit by showing more Cenvat Credit than available as per law, as a closing balance ....

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.... is recorded and burden of proof regarding the admissibility of the Cenvat Credit shall be upon the manufacturer or provider of output service taking such credit is not proper". 2.1  He argued that the supplier of goods may have done something wrong but  no wrong doing has been pointed out so far as the appellants are concerned.  He relied on the decision of the Tribunal in the c....

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....f Gujarat  in the case of Shiv Enterprises Vs. CCE - 2015 (322) ELT 703 (Guj). 4.  I have gone through the Rival submissions.  I find that in the case of Maihar Cement (supra) there was a deficiency in the  invoice which an alert buyer could have seen and taken necessary action against the supplier of goods.  In such circumstances, the credit taken was denied. In the ca....