2018 (7) TMI 1934

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....uptd.(AR) for the Appellant (s) None for the Respondent (s) ORDER Per Shri P.K.Choudhary The facts of the case in brief are that the respondent assessee is engaged in the manufacture of Toilet Soap. In course of manufacturing toilet soap, the assessee received/procured inputs viz. soap noodles, perfume etc. from their sister concern i.e. from other units of M/s. Hindusthan Lever Ltd. u....

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....chase the inputs. CBE&C in their F.No.B-4/7/2000-TRU dated 03.04.2000 while clarifying CENVAT Rules, inter alia held that the admissibility of the amount of CENVAT credit should be discernible from the records of the manufacturer, including the payment made to the sellers of inputs and capital goods. The basic responsibility is upon manufacturer to prove that inputs or capital goods were purchased....

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....pertaining to the year 2009, the appeal is taken up for disposal.  3. Heard ld. DR and perused the appeal records. 4. We find that the dispute in this case regarding availment of cenvat credit on the duty paid inputs received from their sister concern on stock transfer basis. It is the case of the Revenue that the assessee has not purchased inputs and accordingly are not eligible to ava....