2017 (5) TMI 1074

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.... Per: Dr. D.M. Misra This appeal is filed against OIA No.SRP/104/VAPI/2013-14, dt.04.06.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vapi. 2. Briefly stated the facts of the case are that the Appellants had received imported inputs against two Bills of Entry No.775377, dt.26.06.2008 and No.461582, dt.19.02.2008 involving credit of Rs. 4,72,682/- & Rs. 26,208/-, respectively. In t....

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....es registered as dealer, however, the inputs had been duly received in their factory at Plot No.22/C/1 which were used in or in relation to the manufacture of finished goods. It is his contention that the documents viz. Transports challan, goods receipt note, and stock register though were placed before the learned Adjudicating Authority in support of their claim that the inputs were received in t....

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....ture, the appellant could establish that they had received imported consignment of 18,000 kgs of Phosporous Pentro Choride against Bill of Entry No.775377, dt.26.06.2008 at their factory premises at Plot No.28, Phase 1, GIDC, Vapi. However, they could not establish the receipt of inputs against Bill No.461582, dt.19.02.2008 in their factory even though they availed credit on the said inputs 18.05.....