2018 (10) TMI 1062

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....ppellant 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" supplied by the manufacturer and received ....

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....at 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 to equal amount of denial of Cenvat Cre....

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.... 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 invoices produced by the appellant, I find that....

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....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 questioned or doubted under such circumstances. ....