TaxTMI 
TaxTMI 
2016 (10) TMI 952
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....led irregular Cenvat credit. Vide the order dated 28/2/12, the original Adjudicating Authority Cenvat credit of Rs. 36,08,275/- disallowed and demanded alongwith the interest and imposition of penalty. In the appeal filed against this order the appellant get any relief at the hands of the First Appellate Authority. Consequently, the present appeal has been filed challenging the impugned order of the Commissioner (Appeals). 2. The controversy arose with the visit to the appellant's factory by the audit party of the Accountant General. The audit party observed that the appellant has committed irregularly in availing Cenvat credit in as much as goods, viz. Stainless Steel Pipes, have been imported by the appellant, entries made directly i....
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....e in the RG-1 register maintained for recording the production of goods in the factory. 4. After realizing the mistake, they have prepared a reconciliation chart indicating the disposal of inputs procured bills of entrywise, also indicating the final dimensions of the pipes manufactured there from and cleared on payment of duty. Sample pages of this reconciliation chart has been attached in reconciliation chart was also submitted both before the original Adjudicating Authority as well as before the Commissioner (Appeals), however, neither of the authorities below have considered such a reconciliation chart and extended the benefit to them. Commissioner (Appeals) in the impugned order has recorded the finding that the dimension of the Stain....
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....ty for verification of the claim made by the appellant and explained in the earlier paragraphs. 8. I have heard both the sides and have gone through the records in detail. 9. The appellant has brought in duty paid pipes and availed the Cenvat credit of the duty paid thereon. However, they appeared to have made a procedural mistake in making entry directly in RG-1 instead of making entry in RG-23 Pt. I. From the elaborate reconciliation chart produced by the appellant of which some sample entries have been verified by me, it is seen that the pipes imported are subjected to further processes such as drawing, annealing, heat treatment etc. the resultant pipes of different dimensions have also been cleared on payment of duty. It also prima fa....