2018 (10) TMI 1062

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....Brief facts of the case are that the appellant is engaged in manufacture of Polyvinylidene Chloride (PVDC) coated film and aluminum foils used for the purpose of pharma packaging. For the said purpose, the appellant is registered as a manufacturing assessee with the Central Excise department. Officers of the Central Excise department investigated the matter regarding supply of "Ethyl Acetate" supp....

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..... 8,55,000/- under Rule 15 (1) of Cenvat Credit Rules, 2004. Aggrieved by the adjudication order dated 28/02/2014, both the appellant as well as Revenue have preferred appeals before the Ld. Commissioner (Appeals). The appeals were disposed off by the learned Commissioner (Appeals) vide impugned order dated 13/07/2015, in rejecting the appeal filed by the appellant and also enhancing the penalty t....

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.... such dealer had placed the purchase order on one M/s.Chemspan Marketing, who in turn, procured the goods from the manufacturer and instructed the said manufacturer to directly consign the goods to the appellant's factory. The department has specifically contended that the appellant had availed Cenvat Credit without actual receipt of the goods in the factory. On perusal of sample copy of the invoi....

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..... Ltd. from its godown to the appellant's factory, I find that such dealer had also maintained adequate records to demonstrate receipt of excisable goods at its registered premises and thereafter, dispatch of those goods from such premises to the factory of the appellant. Thus, the receipt of duty paid goods under the cover of Central Excise invoice in the factory of the appellant cannot be questi....