2017 (9) TMI 1314

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....For the Appellant : Shri J. Shankar Raman, Adv. For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER After hearing both sides, I find that the appellants who were engaged in the manufacture of MS Ingots, Angles, Panels and Flats falling under Chapter 72 of the Central Excise Tariff Act, 1985, were availing the benefit of Cenvat credit of duty paid on various raw materials availed by....

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....d the Cenvat credit and receipts are accounted in their Form-IV Stock Register and consumed in their manufacture and on the payments for purchase of the goods were made through cheques only. 3.  On the above basis, the proceedings were initiated against the appellant by way of show-cause notice dated 29.09.2001 proposing to deny the Cenvat credit availed on the basis of incorrect invoices ....

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....here is no incriminating statement by any person either of the registered dealers or of the appellant indicating that the inputs having not been received by them. By relying upon various precedent decisions of the Tribunal, he submits that such cryptic reasons cannot be adopted for concluding that the appellants have not received the inputs. 5.  Learned departmental representatives reitera....

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....yment of duty. If the appellant has not received the raw material, the manufacture of final product is impossible. Further, the Revenue has not produced any corroborative evidence to show that if the raw material has not been received from the said two registered dealers what is the alternative source of such receipt of raw materials. Neither of the representatives of the appellants have deposed t....