2018 (5) TMI 655

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....dered the submissions made by Learned Departmental Representative and the grounds of appeal as in the appeal memorandum. 4. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit during the period March, 2005 to March, 2006 on Pig Moulds and C.I. Castings. It is the case of the Revenue that appellant had availed CENVAT credit on these items without receipt of the same as Central Excise Department having jurisdiction over the suppliers of the materials has recorded that suppliers was not in manufacturing of said Pig Moulds and C.I. Castings. We find that the Adjudicating Authority in paragraph No. 30,31,32 has categorically brought on record that the goods on which CENVAT credit was availed were not ma....

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....e just for fraudulent availment of CENVAT credit on faked invoices against which no goods were supplied. 31. The assessees' pleading that no proceedings can be issued against the noticee for taking credit on Pig Mould/ C.I. Castings without receipt of the same based on Order-in-Original No. 31/Commr./BOL/10 dated 02.06.2010 of the Commissioner of Central Excise, Bolpur Commissionerate in as much as the said order has not demanded the duty and interest but only imposed penalty, which may likely to be set aside in appeal proceedings as there was no demand of duty, has no force of law. They have failed to note that the Commissioner, Bolpur has clearly held that M/s Burdwan Iron & Steel Company Pvt. Ltd., were consciously indulged in t....

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....ngs is therefore not correct. 32. A number of questions were posed in the reply to the notice by the assesses expecting answers from the department. But they have failed to note that the burden to prove the admissibility of the goods for taking CENVAT credit, is on the person, who takes such credit, but not on the Revenue as per the terms of sub rule (6) of Rule 9 of the CENVAT Credit Rules, 2004, (the text of which is reproduced hereunder for better appreciation). Rule 9: Documents and accounts 6) The manufacturer of final products or the provider of output service shall maintain proper records for the receipt and consumption of the input services in which the relevant information regarding the value, tax paid, C....