2023 (1) TMI 801

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....,60,424/-, additional duty of Rs.3,03,722, H.E. Cess and S.H.E. Cess totaling Rs.11,89,958/- on the strength of nine invoices. It was alleged that these invoices were not consigned to the registered address of the Appellant's manufacturing premises. The invoices accompanying input were consigned to their earlier office address at P-5, CIT Road, Kolkata- 700054. It is the case of the Department that the CENVAT Credit pertained to a period prior to registration and there is no scope for accepting Cenvatable documents which do not bear the name of their factory premises. The Appellant had taken CENVAT Credit on the duty paid goods on the above-mentioned inputs and utilized the said credit for payment of duty for clearance of their final produc....

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....nstant scenario, the appellant has not been able to produce quantitative details of the inputs that were in their possession on the date when the manufactured goods become dutiable. Rather, the appellant started to maintain account of input credit only after 01/03/2013. Hence considering the facts and circumstances of the case, I find no infirmity in the order of the Adjudicating Authority in disallowing the impugned credit." Hence the present Appeal before the Tribunal. 2. Heard both sides and perused the appeal records. 3. I find that the Ld.Adjudicating authority has observed in Para 5.11 of the Adjudication order as under:- "5.11 The noticee pleaded for their invoices with earlier Office address for consideration with judicial dec....