2018 (3) TMI 250

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....atter being called nobody appeared for the appellant. Accordingly, I have heard ld. DR and have gone through the impugned order. 2. As per facts on record, the appellant is engaged in the manufacture of billets, plates, castings etc. falling under Chapter 72 of the Central Excise Tariff. The appellant is receiving scrap from various dealers and is availing the benefit of Cenvat credit of duty p....

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....at they have actually purchased the goods and the payments made through the said dealers stand duly reflected in their books of accounts; that the Revenue has not proved any flow back of money to the said dealers; that they have purchased scrap from the said dealers under a number of invoices and the Revenue has objected only to two invoices in question; that their factory was visited by the offic....

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....ve actually received the raw materials, which have been used by them in the manufacture of their final product, cleared on payment of duty. The payments for all the materials received were duly reflected in their books of accounts and the Revenue has not been able to produce any evidence on record to the contrary. 7. It is also seen that admittedly the appellants have recorded the receipt of th....