2017 (2) TMI 1042

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.... Respondent (s) : Shri S Chitkara, Authorised Representative Per : Dr D.M. Misra, Heard both sides. 2. This is an appeal filed by OIA-SRP-579-VDR-II-2013 dt 15/03/2013 passed by the Commissioner (Appeals), Central Excise, CUSTOMS -VADODARA-II. 3. The brief facts of the case are that the appellants are engaged in the manufacture of Pharmaceutical products and they had availed Cenvat Cr....

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....t was mentioned. The entire quantity of capital goods/inputs have been received in their DTA unit and used in the manufacture of finished goods. In support of the receipt of both the capital goods/inputs the appellant had produced relevant transit documents and GRN and other supporting documents like Commercial Invoices of sellers, packing list etc. The Ld Advocate submits that the said GRN were n....

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....d the evidence of receipt of input/capital goods in the factory that did not accept the same observing that the vital documents viz., GRNs had not signed by the persons mentioned therein. I find the explanation furnished by the Ld Advocate for the appellant is reasonable in as much as since these GRNs were system generated do not bear signature of the persons concerned. Further, it is supported by....