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2013 (1) TMI 530 - AT - Central ExciseShortages of re-melted lead ingots and lead blocks involving duty to the tune of Rs.3,68,161/- were detected - Held that:- Confirmation of demand of duty in respect of short found inputs is based upon the statements of the appellant's representative but there are no inventories prepared by the Revenue for arriving at the shortages. Also no evidence for clandestine removal of the inputs in question. Mere reliance on the statement of authorised representative which in any case admitted shortages but not clandestine removal, is neither fair nor proper. Cenvat credit on refined lead ingots - Held that:- Cenvat credit was availed on the basis of invoices issued by M/s Gravita India Ltd. and were duly entered in RG-23A part 1&2 record, the same were shown as having been utilized in the manufacture of final product. The affidavit of Director also stands placed on records. Thus there is no evidence showing clandestine removal of the said goods. No justifiable reasons to upheld the impugned order, the same is set aside and appeal allowed with consequential relief to the appellant.
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