2018 (2) TMI 802

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed by M/s. Avon Organics Ltd. against denial of cenvat credit, demand of interest and imposition of penalty. 2. Nobody appeared for the appellant on last three occasions. Consequently the matter has been decided on the basis of grounds of appeal. 3. It is seen from the grounds of appeal that cenvat credit of Rs. 7,03,726/- has been denied on steel items used for fabrication of molasses t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enied as the invoices are in the name of head office. The credit has been denied as the appellant had failed to produce certificate from the Range Superintendent of Medak unit to the effect that no credit has been availed at Medak unit. Moreover, the invoices produced by the appellant were found to be not original. 4. Learned AR relied on the impugned order. He pointed out that credit on steel ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y Central Excise officers regarding admissibility of credit. In the instant case, the documents on which credit has been availed are found to be distinctive in certain respects and the onus was on the appellant to claim credit after satisfying the authorities regarding receipt and utilization of the material. The appellant has merely produced a C.A. certificate and has failed to produce any eviden....