2017 (3) TMI 457

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....e appellant had availed and utilized CENVAT Credit to the tune of Rs. 54,144.97 on the basis of 16 number of invoices issued by the supplier, M/s Micro Inks to the appellant. 2.1 Brief facts of the case are that the appellant is a manufacturer of printing ink falling under Central Excise Tariff Heading No.32151910 and holder of Central Excise Registration for manufacturing of excisable goods at 14E, Bondel Road, Ballygunge, Kolkata 700019. During the course of audit for the financial year, 2006-07 to 2009-10, it was observed that the appellant had availed cenvat credit to the extent of Rs. 54,144.97 in the month of January, 2007 on the basis of 16 Nos. of invoices as shown in RG-23A Part II alleged to have been issued by M/s Micro Inks L....

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....rietor and copy of the Day Book Register of the Appellant. He also filed copy of the declaration issued by M/s Micro Inks in this regard, which is reproduced below : "To Whom It May Concern Dear Sir, This is to bring to your kind notice that M/s Variance is our customer for printing inks from past many years with their businesss at 14E Bondel Road, Kolkata-700019. However, initially at the time of starting our business with them they had not yet acquired the said premises for their business and were operating from 10 Phears Lane, Kolkata-700012, which is office of the proprietor's father. After our negotiation with them they acquired the said premises to start their ink workshop. However, sin....