2023 (8) TMI 655

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....ellant uses aliminium wire rod and steel wire as raw materials for manufacture of aluminium conductors. They are also having a godown at Liluah, Howrah, West Bengal. The appellant has also a registered office at Ballygunge, Kolkata, which was shifted to AJC Bose Road, Kolkata. The appellant was initially carrying out its manufacturing activities at Liluah, Howrah, which was dis-continued from 18.06.2003. The appellant purchased the raw materials for Gamharia Unit, Jamshedpur, against 54 Excise invoices, in which address of Liluah, Howrah/Ballygunge,AJC Bose Road, Kolkata, was mentioned as the purchase orders were placed from those places by the appellant on their suppliers. The appellant took cenvat credit of the said invoices at their Gamh....

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....its that the cenvat credit cannot be denied. To support his contention, he relies on the following case laws : (i) Larsen & Toubro Ltd. Vs. CCE : 1994 (72) ELT 948 (Tri.) (ii) Hero Cycle Ltd. Vs. CCE : 2011 (266) ELT 110 (Tri.) (iii) CCE Vs. Biocon Limited : 2014 (309) ELT 66 (Kar.) (iv) CCE Vs. DNH Spinners : 2009 (16) STR 418 (Tri.) (v) Modern Petrofils Vs. CCE : 2010 (20) STR 627 3.1 He further submits that on the similar ground, a show-cause notice was issued to the appellant on 24.07.2015 for the period 2010- 2011 and the said show-cause notice has been dropped by the adjudicating authority and the same has been accepted by the Department. He, therefore, submits that the appellant is entitled for cenvat credit. 4. On the ot....

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....ied that under these invoices, Cenvat Credit has been availed and utilized on the goods diverted and endorsed to them by Liluah Unit. This demonstrates that the Cenvat Credit has been correctly availed & therefore, the same is required to be allowed. I also find that on similar nature of case, but of a different assessee, has been decided in their favour vide Order-in-Original No.11-13/Addl.Commr./2014 dated 29.10.2014, under para-1 (P/61) of the Order the Ld. Adjudicator has observed, to quote- "Since all the goods are covered by duty paying documents involved in Show Cause Notice have been duly received in the premises of the Noticee, which is not the matter of dispute as well, under respective documents, where utilities manufacture....

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....may be are contained in the said document; Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service Tax Registration No. of the person issuing the invoice, as the case may be, name and address of the factory or warehouses or premises of first or second stage dealers or provider of the taxable service, and the Deputy/Assistant Commissioner of Central Excise, as the case may be is satisfied that the goods or services covered be the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT CREDIT. Hence, I find that th....