2017 (3) TMI 1506

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....rmoured Wire/ Armoured Strips falling under Chapter 72 & 73 of Central Excise Tariff Act, 1985.  On surprise visit to their factory on 01/02.03.2007, the officers noticed shortage in the stock of raw materials viz. M.S. Wire/Lead Ingots received against Annexure-II challans for job work under Rule 4(5) of CENVAT Credit Rules, 2004.  No discrepancy was found in the stock of finished goods.  On completion of investigation,  Show Cause Notice was issued for recovery of credit  of Rs. 6,96,195/- on shortage of the inputs  and also Rs. 10,97,563/- on  inputs viz. zinc ingots not received in  in their factory even though CENVAT Credit was availed on the same.  On adjudication, the demand was confirmed ....

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....e said report obtained through RTI application before the learned Commissioner (Appeals), the same was not accepted on the ground that the information was obtained on 10.07.2012.  It is his contention that if the said report is taken into consideration, then it would be clear that there was no shortage of the raw materials recorded in the panchnama on 01/02.03.2007.  In rebutting the allegation of non-receipt of 50.33 MTs of zinc ingots and recovery of CENVAT Credit of Rs. 10,97,563/-, the learned Advocate submitted that the evidences of the movement of the said zinc ingots from the port of its import to the factory had been duly submitted before the authorities below.  Merely on the ground that its receipt was not recorded i....