2017 (7) TMI 676

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....r the Respondent ORDER This appeal is directed against Order-in-Appeal passed by the Commissioner(Appeals) of Central Excise, Mumbai-III whereby Ld. Commissioner upheld the demand of Cenvat credit. The case of the department is that appellant have availed Cenvat credit on imported copper ingots/re-melted wire bars without physical receipt of the same. The adjudicating authority has relied up....

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....the basis of statements of third parties in that case it was necessary on the part of the adjudicating authority to allow the cross examination. He referred to his submission in reply during the personal hearing and also plea taken before the Commissioner(Appeals). He prays that matter should be remanded to the original adjudicating authority for cross examination of the persons whose statements h....

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....idered the submissions made by both sides. 5. I find that there is no confessionary statement of the appellant whereas they have been always maintaining their stand that the goods were received by them which is used in the manufacture of final product and final product was cleared on payment of duty. There is no dispute about payment on high sea purchases made by the appellant to the seller of ....