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2021 (9) TMI 1197 - AT - Central ExciseCENVAT Credit - duty paying documents - bill of entry which is though in the name of the Head Office but as per the appellant the goods were received in the factory of Silvasa Unit - credit is denied on the ground that since the bill of entry is not in the name of Silvasa Unit and the appellant could not establish the receipt/consumption of the inputs in the factory of Silvasa - HELD THAT:- Even though the bill of entry is bearing the name and address of the Head office the only criteria to be satisfied is that the goods under the said bill of entry has been received by a unit of the appellant company and the same is used by in the manufacture . Therefore, on the ground of the bill of entry bearing in the name of Head office, credit cannot be denied. As regard the receipt and use of the goods in the appellant’s factory, it is found that the adjudicating authority as well as the commissioner (Appeals) given the finding that the appellant could not satisfy the Audit Officer with the documents regarding receipt and use of the goods. I completely disagree with the adjudicating authority for the reason that once the show cause notice was issued, it is the adjudicating authority to satisfy himself that whether the charge made in the show cause notice is established or not. He cannot depend on the Audit Officers’ view otherwise whole purpose of adjudication will be of no use. As submitted by the Learned Counsel and referred to the various documents that the documents were produced before the adjudicating authority it was incumbent on the adjudicating authority to verify those documents and give an independent finding without referring to the objection raised by the Audit Officer which the adjudicating authority has filed to do so - Since, all the documents are not produced and verification was not done at the adjudication stage the only option left is to remand the matter to the adjudicating authority. Appeal allowed by way of remand.
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