2017 (6) TMI 109

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....n ORDER 1. Heard Sri Rajesh Singh 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. Appellan....

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....ons involve adjudication of facts in respect whereto concurrent 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, s....

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....ot be questioned by the Department. The relevant paragraph in the said 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, ....

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.... its dealings with the first stage dealer. The view which the Tribunal has 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 ....