2017 (11) TMI 337

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....lants M/s. APPL Industries Ltd. are in appeal against denial of cenvat credit on capital goods. 2. Ld. Counsel for the appellants pointed out that this is the second round of litigation. Earlier, the matter was remanded with direction by the Tribunal's vide order no.A/681/14/EB/C-II dated 16.09.2014 after imposing cost on the appellants. 3. Ld. Counsel pointed out that demand show-cause noti....

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....certificate was also produced in this regard. In the first adjudication proceedings those record was not available and therefore when the same was produced before the Tribunal and Tribunal remanded the matter for fresh adjudication after imposing cost on the appellants. 4. In the remand proceedings the Commissioner examined the demand in respect of 17 items. Out of the said items, the appellant....

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....ing machine. He argued that in respect of injection moulding is extra documents were undertaking of CA/ supplier order, acknowledgment/ proforma invoice, down payment invoice and the despatch made of supply. He argued that they are supplying the following document, namely Undertaking by supplier, Undertaking by transporter, Customs invoice, Bill of Lading and Acquisition letter by supplier in supp....

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.... details about machine imported from the foreign supplier, has not been submitted by the assessee for verification despite several requests made by the jurisdictional Assistant Commissioner. Further, I also find that the assessee have also failed to submit the relevant shipping documents viz. Bill of Lading. Packing list, etc. in respect of the said machine. Further, I also find that the machine h....