2006 (1) TMI 393

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..... filed by M/s. Malini Textiles Pvt. Ltd., challenging the order of Commissioner (Appeals) dated 4-6-2003. The main issue here is whether the assessee is eligible for input credit if "(a) the description of the item mentioned in the invoice is different from what is actually received in the factory; and (b) if the invoice document are addressed neither to the factory nor to their Registered Office b .....

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..... led below :- Date fixed for hearing Date of communication Communication from Reason in brief for seeking adjournment 5-12-03 27-11-03 M.D Unavoidable problems 13-2-04 12-2-04 M.I). Family disputes & expiry of co-brother 26-2-04 26-2-04 Consultant Suffering from dysentery 26.5.05 25.5.05 Consultant Urgent work at Kannur 21.11.05 21.11.05 Consultant Personal domestic problems .....

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..... hat vide Para 7, the appellants have acknowledged the mistake, on their part as "clerical error". They have also contended that it cannot be said that the goods covered under the invoices in question had not been sent to their manufacturing premises though no other evidence to this effect have been made available to them. They, however, contend that Form XVII is a statutory document and this is a .....

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..... t what they have received in their factory was P.C waste under Form XXVII and the input described in the duty paying documents was manmade fibre generated waste. But the appellants have contended that P.C. waste and manmade fibre generated waste were one and the same. I am unable to agree with this contention of the appellants in as much as they have not substantiated their claim with any evidence .....

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..... ilised without adequate documentary evidence. The Form XXVII has been taken as a documentary proof, which has been rightly rejected by the authorities below. They, have also taken appropriate action in accordance with law by invoking Rule 57AH as prevalent at the relevant time. I, therefore, do not find any merit in the arguments advanced by the appellants in their memorandum of appeal. He has als .....

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