2016 (11) TMI 1472

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....Bose, Asstt.Commr. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary These two appeals have been filed by the appellants against the impugned Orders-in-Appeal Nos.229 & 228/Bol/2012 both dated 14.11.2012 passed by Commr. of Central Excise, (Appeals III), Kolkata. 2. Briefly stated the facts of the case are that M/s Philips Carbon Black Ltd., the appellant herein, is engaged in the....

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.... 2004 ; (ii) The goods must be received at the factory of the manufacturer ; (iii) The cenvat amount on such goods must be paid. He has also pointed out that there is no dispute that the appellants had received the impugned capital goods in their factory under the cover of valid Central Excise invoices and that the cenvat amount of such goods has been paid. 4. The ld.A.R. for the Reven....

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....ices duly certified by the manufacturer alongwith the LR copies and other documents evidencing the receipt of such capital goods at the appellants' factory. It is observed that on 08.08.2013, the appellants have debited an amount of Rs. 17,768/- and filed a copy of RG-23C for the month of August, 2013, which is not contested by the appellant. I do not find any element of suppression of facts, frau....