2019 (10) TMI 679

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....m, Authorised Representative for the Respondent ORDER RACHNA GUPTA The appellant herein is engaged in manufacture of Sodium Silicate and is availing facility of cenvat credit in respect of duty paid on inputs under Cenvat Credit Rules, 2004. During the course of audit of appellant's record the Department observed that appellant has wrongly taken cenvat credit of Rs. 3,13,762/- on the stre....

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....en rejected. As a result, the appellant is before this Tribunal. 2. I have heard Mr. Mohit Gohlyan, CA on behalf of the appellant and Ms. Tamana Alam, Authorised Representative on behalf of the Department. 3. It is submitted on behalf of the appellant that the invoices actually have been issued by the appellants sister concern which is existing in the adjoining premises. However, due to the ....

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.... of March 2015. Impressing upon that the adjudication is not sustainable either on merits or on the procedural aspect of being barred by time, the order under challenge is prayed to be set aside. Appeal is prayed to be allowed. 4. While rebutting these arguments learned Authorised Representative has impressed upon paragraph 5.3 of the order under challenge. It is brought to my notice that the i....

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....nd also keeping in view that the credit has been denied for want of register 23A only, I am of the opinion that document is relevant piece of evidence. Also the ground for denying relief in the order under challenge is the presumption about no possibility of such huge quantity to be transported by one tractor cannot be the sole criteria to adjudicate the impugned issue. Apparently, these two are t....