2017 (9) TMI 1310

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....al) Shri Arvind Baheti, C.A. for the Respondent Order Per: Shri P.K. Choudhary Briefly stated, the facts of the case are that M/s.Royal Touch Fablon Pvt. Ltd. (Respondent No.1) is engaged in the manufacture of HDPE/PP laminated woven fabric and bags falling under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985. A Show Cause Notice dated 06.12.2013 was issued to ....

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....d by the Revenue in their appeal that the respondent had not produced any evidence before the Adjudicating Authority to prove that the inputs were actually received in the factory of the respondent. The relevant portion of the finding of the Commissioner(Appeals) on this issue is reproduced below:- "I observed that the department had raised objection that the appellant failed to produce the ori....

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...., issued by the Asst./Deputy Commissioner of Customs (EDI), Customs House, Kolkata in lieu of lost/misplaced/destroyed/mutilated EDI Bill of Entry against Original Bill of Entry No.544860 dated 10.06.2010. On scrutiny of the documents I find that the department had not mentioned proper number of the Bill of Entry which are mentioned below with proper remarks:- Sl. No. Invoice No. & Date but ....

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....ppeal of the Revenue on this issue is without any substance. 5. The other issue is regarding the availment of Cenvat Credit of Rs. 24,463/- on P.P. Woven Sacks which is similar to the final product manufactured by the Respondent. It is contended by the Respondent that they have received the goods under Rule 16(2) of the Central Excise Rules, 2002. The Commissioner(Appeals) observed that the Res....