TaxTMI 
TaxTMI 
2017 (6) TMI 109
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.... Chauhan, learned counsel for appellant and perused the record. 2. This appeal under Section 35-G of Central Excise Act, 1944 has been filed aggrieved by judgment and order dated 15.07.2015 passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereafter referred to as the "Tribunal") in Excise Appeal No. E/2190-2192 of 2009. 3. Appellant has formulated following three substantia....
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.... findings of facts have been recorded by Commissioner (Appeals) as well as Tribunal inasmuch as Tribunal has confirmed the findings recorded by Commissioner (Appeals) as is evident from para 6 of the judgment of Tribunal, which reads as under: "6. I find that upon proper analysis of the documents submitted by the Respondent, since the Ld. Commissioner (Appeals) has arrived at the conclusion that....
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.... judgment is extracted herein below: 7. In the present case, both the Commissioner (Appeals) and the Tribunal have given cogent reasons to indicate that the assessee had taken reasonable steps to ensure that the inputs in respect of which he has taken the Cenvat credit are goods on which the appropriate duty of excise, as indicated in the documents accompanying the goods, has been paid. Admitte....
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....s taken is consistent with the judgment of Jharkhand High Court in Commissioner of C. Ex., East Singhbhum v. Tata Motors Ltd.-2013 (294) E.L.T. 394 (Jhar.), where it was held as follows:- "... Once a buyer of inputs receives invoices of excisable items, unless factually it is established to the contrary, it will be presumed that when payments have been made in respect of those inputs on the bas....