2018 (1) TMI 966

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....ppellant (s) Shri Pradeep Kr. Dubey, Supdt. (A.R.) for the Revenue ORDER Per: Mrs. Archana Wadhwa The appellants are engaged in the manufacture of thermocol products use for packing and falling under Chapter 39 of the first schedule to the Central Excise Tariff Act, 1985. The Officers visited their factory on 11.03.2013 and detected shortages of 1800 Kg. in the stock of their raw mater....

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....e said input manufacturer, are not proper eligible documents for the purpose of cenvat credit availed by the appellants and accordingly, initiated the proceedings for denial of cenvat credit of Rs. 2,24,556/-. The said proceeding stands culminated into an order passed by the lower authorities. Hence the present appeal. 3. As regards shortages, I find that the issue is no more res-integra and ha....

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....tive source of the procurement of raw materials shown by the Revenue, in which case, denial of credit was not justified. 5. I find that the issue stands considered by the Tribunal in the cases of Commr. of Central Excise & Customs, Kanpur Vs. Juhi Alloys Ltd. : 2013 (296) ELT 533 (Tri-Del.), which has been upheld by the Hon'ble High Court of Allahabad in the case of Commr. of Central Excise & C....