2017 (4) TMI 422

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....ted against the impugned order dated 24.03.2011 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Zips, Zips Rolls and Zippers, falling under Chapter Heading 9607 of the Central Excise Tariff Act, 1985. An intelligence was received that M/s. Arihanta Metal Co. (AMC) had altered the description of goo....

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....he cover of Central Excise invoices from registered dealer M/s. Arihanta Metal Company and upon receipt of the duty paid goods, the cenvat credit was availed by it. In this context, she also refers to the statement dated 04.11.2008 of Shri Anil Sood, the Director of the appellant company wherein, it has been stated that the goods supplied by the said registered dealer were received in the factory ....

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....he factory of the appellant to ascertain whether the disputed goods were received and utilized for the intended purpose. Rather, the statement recorded from the Director of the appellant company revels that the goods namely, Brass Sheets received under the cover of invoices were used/ utilized for manufacture of the final product. No where in this statement, it has been mentioned that the appellan....