2020 (1) TMI 1716

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....tative for the respondent ANIL CHOUDHARY: The appellant is absent on call and also absent on the previous four occasions inspite of service of notice. Accordingly, the appeal is taken up for hearing ex-parte with the consent of learned Authorised Representative for the Revenue. 2. Heard the learned Authorised Representative for the Revenue and perused the record. 3. As per the show cause not....

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....Rule, 2004. Accordingly, show cause notice dated 21.03.2016 was issued wherein it is stated that these facts came to the knowledge of Revenue during the course of audit. Further, Rule 9(1), requires cenvat credit shall be taken by the manufacturer on the basis of any of the documents being - an invoice, a bill or challan issued by provider of input service. Further, provided by Notification No. 26....

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....l before the Commissioner (Appeals) who was pleased to reject the appeal, upholding the order-in-original passed by the adjudicating authority. 6. Having considered the grounds of appeal and the contention of the learned Authorised Representative, I find that in the facts and circumstances, the transfer of the property in the goods is effective from the moment the goods are loaded on rail by SAIL....