2016 (2) TMI 965

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.... Shri B.B. Sharma, AR, for the Respondent. ORDER Cenvat credit of Rs. 50,375/- was denied to the appellant during the period January, 2012 to February, 2013 on the ground that the appellant is not maintaining the records of sale returns. The facts of the case are that the appellant is engaged in the manufacture of motor vehicle parts. An audit took place in the premises of the appellant, ....

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....id order appellant is before me. 3. Ld. counsel appearing for the appellant submits that although an audit was conducted but no such record asked to be produced by the appellant and appellant has produced all the records at the time of adjudication before the adjudicating authority but the adjudicating authority has not given any credence to the records produced before me. It is evident fr....