2018 (5) TMI 1504

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....stered for manufacture of excisable goods under Chapter 84 of the CETA 1985 and are availing the facilities of CENVAT credit under CENVAT Credit Rules, 2004. During the audit of the records of the unit for the period from 11/2009 to 10/2011, it was found that the appellants have irregularly availed input cenvat credit on invoices / Bills of Entry not addressed to them or consigned to them. On this allegation, a show-cause notice dt 10/10/2013 was issued to the appellant demanding an amount of Rs. 47,38,562/- being the irregular CENVAT credit so availed by them. The original authority after following the due process of law vide Order-in Original dt. 30/04/2015, confirmed the demand of Rs. 45,38,562/- along with interest under Rule 14 read wi....

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....-cause notice. He further submitted that the mentioning of old address in the Bills of Entry on which credit was taken was due to the fact that the IEC code contained the old address and that they have proof to show that all records were available showing receipt of inputs in the premises where they manufacture excisable goods and that the inputs obtained were projects specific. He further submitted that the appellant explained the reasons why the invoices are not addressed to their factory and they have also explained the procedure followed by the company in respect of the goods imported and the goods procured locally and also requested them to verify the records once again but the same was not done. He further submitted that the impugned ....

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....0) ELT 777 (Tri. Del.)] 5.   On the other hand the learned AR reiterated the findings of the impugned order and submitted that the Commissioner(Appeals) has observed in the order that the goods received notes or raw material received register are not provided to the authorities to verify the receipt of the material and its usage in the manufacture of final products. 6.   After considering the submissions of both sides and perusal of records, I find that the only issue to be determined in the present case is whether the raw material has been received by the appellant in their factory of manufacture and whether the same has been used in their factory on which credit has been availed. Further I find that the invoices have....