2018 (7) TMI 1203

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....case are that the appellant-assessee was engaged in the manufacture of Sugar Mill Machinery & Parts thereof falling under Central Excise Tariff Chapter Heading No.84 and were also availing the Cenvat credit on the inputs/raw materials used in the manufacture of the said products. On 06.09.2006, the Officers of Central Excise visited the factory premises and noticed that the appellant-assessee had shown purchase of huge quantity of the various raw materials viz. M.S. Angles, M.S. Plates, M.S. Shape & Section, etc. during the period 2004-05 to 2006-07. It was stated that the appellant-assessee were sending the goods for job work, but some of such Cenvatable inputs have not been received back within the stipulated time. The credit of duty invo....

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....lls of the concerned transporters showing transportation of material to the appellant's factory. (iii) Copies of the computerized appellant's Ledger Accounts, showing transaction/payment of freight charges in respect of the impugned goods. (iv) Copies of the appellant's computerized party wise Ledger Accounts, showing entries with regard to receipt of the material in question & payments made to the suppliers; figures of quantity and value of the goods etc, as mentioned in the said Accounts are matching with other records viz. relevant invoices. (v) Copies of the bank statements of the appellants, showing debit entries with regard to the payment made to the suppliers of inputs through cheques. After perusal of the above documents....

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....oduced all the documents (referred above) which had been produced before the appellate authority; he submitted that there is sufficient evidence of receipt of goods in the factory; that there is no evidence of any alternative source of supply of inputs; that without receipt of said inputs, corresponding final products could not have been manufactured and cleared. He therefore, requests to dismiss the departmental appeal and allow the assessee's appeal. 7. The learned A.R. for revenue reiterated the grounds of appeal filed by the Department. With regard to inputs sent for job work, he submitted that credit is liable to be disallowed as the inputs after processing had not been received back within the prescribed period. 8. Having consid....