2018 (6) TMI 375

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..... Dixit, Asstt. Commr. (A.R) for respondent ORDER Per : Dr. D.M. Misra This appeal is filed against Order-in-Appeal No. NGP/EXCUS/000/APPL/363/16-17 dt .08.11.2016 passed by Commissioner of Customs & Central Excise (Appeals) Nagpur. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of excisable goods and availed CENVAT Credit on inputs used i....

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....nd was confirmed and the same was unsuccessfully challenged before the Ld. Commissioner (Appeals), hence the present appeal. 3. The Ld. Authorized Representative for the appellant submits that the case may be decided on the basis of submissions advanced in their appeal memorandum and written submission; without advancing any further arguments. 4. Ld. AR for the Revenue reiterates the finding....

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....in respective invoices, are either not in existence or incapable in carrying the quantity of inputs mentioned in the respective invoices. Further, the Ld. Commissioner (Appeals) has observed that the aforesaid invoices are antedated to the invoices No. 259 and 260, 261 to 264, 265 and 266 issued by the supplier as is evident from the statement dt. 25.3.2010 of Shri Rohit Dharampal Gupta, the main ....

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....have been found to be incapable of carrying the quantity of goods mentioned under respective invoices, it is difficult to accept the contention of the appellant that the goods were received and used in or in relation to the manufacture of finished goods. Needless to emphasize, it is necessary to be eligible to avail credit of the duty paid on respective invoices, the appellant should establish tha....