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2017 (3) TMI 1502 - CESTAT CHANDIGARHCENVAT credit - Sodium Saccharine - Acrylamide - Titanium Dioxide - N. Butanol - Dicyandiamide - denial on the ground that the said chemicals/inputs are not inputs for manufacturing of their final product and have not been transported to their factory - Held that: - the appellant has filed regular declaration/undertaking with regard to usage of these inputs and manufacturing of their final product as back as 1995-96 to the inputs in question has been used by the assessee in manufacturing of disproportionate resins/camphor and usage - As these facts have neither been examined and nor been contravened by the adjudicating authority, therefore, it cannot be held that these chemicals are not inputs for manufacturing of their final products. Therefore on this ground, the cenvat credit cannot be denied. The investigation for transportation of goods has been conducted in respect to the only one transporter M/s ABG Carrier in 2007 whereas, the goods have been transported during the period 2002-2003 to 2003-2004. It is only presumption that the goods have not transported by transporter. In fact, the invoices have mentioned the lorry numbers and no investigation has been conducted with the owner's of lorry or drivers of the said lorry. There are three others transporters, who have transported the goods, these transporters were not examined, therefore, in the absence of any positive evidence that cenvat credit cannot be denied to the asssessee. Demand set aside - appeal allowed - decided in favor of assessee.
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