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2009 (9) TMI 400 - CESTAT, NEW DELHICenvat Credit- A show cause notice was issued to the respondents and the original authority held that the credit taken on the basis of invoices received from M/s. Ambica Steel Industries through their own premises as registered dealer in Mandi Gobindgarh was irregular and accordingly confirmed the demand of duty along with interest and imposed penalty as mentioned above. On appeal filed by the party, the Commissioner (Appeals) allowed the appeal. Held that- As they have played dual roles, first as registered dealer and then as a recipient-manufacturer, they were required to prove the receipt of duty paid materials in their dealer’s premises and the premises of the manufacturing unit. They have not adduced any evidence regarding the actual receipt of the material by their Mandi Gobindgarh office or for transport of the same to Parwanoo factory and on the duty paid nature of the scrap received by them. Under the circumstances, the order of the original authority in confirming the demand along with interest and imposition of penalty should not have been interfered with by the Commissioner (Appeals). In view of the above, we set aside the order of the Commissioner (Appeals) and allow the appeal of the department by restoring the order of the original authority.
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