2016 (11) TMI 782

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....nts Mr. Ashok Jindal, Member (Judicial) Per : Ashok Jindal Appellants are in appeals against the impugned order denying Cenvat Credit and imposing penalty both the appellants. 2. The brief facts of the case are that it is alleged against the appellant Majtjc Industries Ltd. that they are issuing Cenvatable invoices enabling to the another appellant M/s Aarti Steels Ltd. to avail in adm....

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....ived by them and used in the manufacture of excisable goods. In view of the above decision, we find that as the initial burden that good had not been received by the appellant has been discharged by the Revenue, therefore, the onus is on the appellant to prove that the duty paid goods were actually received in the factory and used in the excisable goods. In these circumstances, the impugned orders....

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....the parties and peruse the record. 4. On careful consideration adjudication order as well as Order-in-Appeal, I, find that after the remand of the matter by this Tribunal vide order dated 22.09.2008, the appellant filed certain documents to prove the facts that they have physically received the goods against the invoices issued by the M/s Majtic Industries Ltd. but the adjudicating authority as....