2019 (7) TMI 1652

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....r Oil Engines Ltd.. The manufactured DG sets are supplied mostly to the Government departments. The DG sets manufactured according to the drawings, designs and specifications provided by the customers. The appellant availed Cenvat credit on the components and materials used in the manufacture of DG sets. The Central Excise officers visited the factory of the appellant on 16.10.2006 to 27.10.2006 and verified the stock of raw materials and finished DG sets manufactured in their factory. Books of accounts including RG-23A part-I and part-II were also examined. Eight numbers of DG sets in the work-in-process conditions were found. On examination of the books of accounts for the period 01.04.2003 to 20.10.2006, it was alleged that there was sho....

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....ternators and DG sets. The learned Consultant contended that every diesel engine and alternator had got a serial number for identification and such numbers are available in the Central Excise invoices on the basis of which credit has been availed by them. The appellants have also mentioned such serial numbers of diesel engines and alternators in their invoices towards clearance of DG sets and/or clearance of diesel engines or alternators as such from their factory. The learned Consultant vehemently argued that all these facts could be ascertained correctly from such documents and submitted a statement showing the numbers of diesel engines and alternators with serial numbers which was also submitted along with their reply to the show cause n....