2017 (3) TMI 1149

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.... S Nunthuk, AR for the Respondent ORDER After hearing both the sides, duly represented by Ms Rinki Arora, and Shri Kumar Vikram, learned advocates appearing for the appellant and Shri S Nunthuk, learned DR appearing for the Revenue, I find that the appellant is engaged in the manufacture of MS bars and rods drawn from MS ingots and billets. It is seen that the appellants factory was visited ....

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....x. were initiated. Apart from that, officers also found that the appellant has availed cenvat credit on the basis of three invoices issued by dealer M/s. Ramya Engineering Co. Jamshedpur to the extent of Rs. 2,10,015/- and inasmuch as the invoices issued by the said dealer did not mention the number and date and description of goods, the credit availed by the assessee was not available to them. Ac....

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.... of penalties. 4. Learned advocate appearing for the appellants submits that the confirmation of demand based upon the visit of Sales Tax officers, without their being any evidence for manufacture and clandestine clearance of appellant's manufactured product is not justified. For the above preposition, she relies upon the Tribunal decision in the case of Ravi Foods Pvt. Ltd. vs. CCE, Hyderabad ....

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....idence on record and cannot be upheld on the basis of assumption and presumption. As regards the cenvat credit, she submits that denial of credit on the basis of some procedural lapse in the invoice cannot be held to be justifiable in the absence of any allegation to the effect that the inputs covered by the said invoices were either not received by them or were not duty paid. In any case, the ....