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2018 (3) TMI 547 - CESTAT KOLKATACENVAT credit - inputs such as, iron and steel, waste & scrap, sponge iron, pig iron etc. are used by the appellant during the manufacturing activity - According to the Department, such availment of credit is in contravention to Rule 15 (2) of the CCR 2004 read with Section 11AC of the CEA 1994 - Held that: - it is seen that the employees of the said input manufacturer have stated before the investigating authority that they were engaged into cutting of TMT rods into pieces in their factory of M/s. Industrial Associates during the period in question. Such cutting of TMT rods constitutes of iron and steel, which is the inputs required by the appellants. This fact has not been disputed by the Revenue and reliance is placed only on the statement of the Director and employees laying down that cenvatable inputs were not transported by them. The bank statement stands produced showing the payment of invoices to M/s. Industrial Associates by Account Payee Cheques. There is no allegation for such cheques which were encashed and there is no allegation that such cheques were encashed and subsequently refunded to the respondent. Reliance is placed on the decision of the Hon’ble Jharkhand High Court in the case of Commr. Of C.Ex., East Singhbhum vs. Tata Motors Ltd. [2010 (9) TMI 949 - JHARKHAND HIGH COURT] has held that it is presumed that when payments were made on the inputs, buyer is entitled to claim cenvat credit on such inputs. Appeal allowed - decided in favor of appellant.
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