2021 (12) TMI 847

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.... Representative for the respondent ORDER The appellant is absent on call and have been absent on the previous occasions. On the last date also, the matter was adjourned by way of last chance. Today also, nobody appears when the matter was called. Accordingly, the appeal was heard with the assistance of learned Authorised Representative for the Revenue and on perusal of record. 2. The appellant ....

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....ng under CETH 87060042 as capital goods. The appellant have purchased total twelve numbers of vehicle vide total twelve different invoices from M/s Shivam Motors Pvt. Limited. The total cenvat credit i.e. basic and additional duty amounted to Rs. 23,36,042/-, on the twelve invoices. The appellant could not produce three invoices as listed in Sl. No. 1, 2 and 3 in para 2.1 of the show cause notice.....

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....gistered dealer. As the manufacturer's invoices issued against clearance of the said goods from the factory, did not show the name of the appellant as consignee. Thus, it appeared that the documents are not proper in terms of Rule 9 of Cenvat Credit Rules. The show cause notice dated 15.05.2016 proposed to disallow the cenvat credit of Rs. 23,36,042/- and further proposal to impose penalty. The sh....

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....htly held that Central Excise duty paid on the vehicle received by the appellant, could not be co-related with the invoice of the manufacturer, as the documents issued by the manufacturer are not in the name of the appellant-assessee. However, the Commissioner (Appeals) reduced the penalty to 50%. Being aggrieved, the appellant is before this Tribunal. 6. Upon perusal of record and the grounds of....