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2017 (8) TMI 589 - AT - Central ExciseCENVAT credit - inputs written off in Balance Sheet - demand has been confirmed against the appellant on the finding that they have not been able to establish the possession of written off inputs as directed by the Tribunal in the first round of litigation - Held that: - There cannot be any doubt to the legal issue that such establishment is required to be done by the appellant himself as the onus is upon him. When the factual verification of inputs was conducted by the Revenue only 31 part nos. were found in their stock. The appellant has not been able to explain the use or removal of the balance 484 nos. of parts. If it is the appellant's stand that such parts were used by them in the manufacture of their final products, it is for them to establish the same by production of the relevant documents. Merely because certain issuance of the parts has been reflected in their statutory records, the same does not automatically leave to the inevitable conclusion that such issuance was in respect of the very same written of inputs - appeal dismissed - decided against appellant.
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