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2017 (10) TMI 648 - AT - Central ExciseCENVAT credit - parts manufactured by appellant and supplied to their own office and parts purchased by them - Held that: - It is seen that the total cenvat credit claimed by the appellants is higher than the total duty demanded from the appellants. This situation clearly points to the fact that the figure of cenvat credit claimed by the appellants is inflated. In normal circumstances, the value of input is only a fraction of the price of the final product as there is an element of value addition. Moreover in industry, there is always a factor of non-excisable goods which are used in the final product. As a result the amount of cenvat credit is usually much lower than the amount of duty payable on the finished goods - the claim made by the appellants is inflated and onus is on the appellants to substantiate the claim. The appellants have not given any evidence of actual receipt of goods in respect of which cenvat credit has been claimed. In absence of the same the cenvat credit cannot be allowed. It is the responsibility of the appellants to produce the evidence that the items in respect of which cenvat credit have been used in the manufacture of final products. As a matter of abundant precaution and in the interest of justice, the appellants are given an opportunity to produce evidence of receipt of these inputs before the original adjudicating authority - appeal allowed by way of remand.
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