9911796707
TMI Blog2012 (8) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 2. After hearing both sides for some time on the stay petition, I find that the appeal itself could be disposed of at this juncture. Accordingly, after allowing the stay petition for the waiver of the pre-deposit of the amounts involved, I take up the appeal itself for disposal. 3. As recorded earlier, the issue is regarding the cenvat credit on six invoices wherein the appellant had not entered the details of inputs received from M/s. New India Extrusion Pvt. Ltd. in RG 23A Part-1 register. Both the lower authorities have held that the appellant is unable to produce any evidence regarding the receipt of the said inputs and the consumption thereof and hence is ineligible for the cenvat credit and coming to such a conclusion, both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce no lorry receipts needed to be issued. Ld. counsel also takes me through the ledger accounts maintained by the appellant for the supplier M/s. New India Extrusion Pvt. Ltd. He would draw my attention to the fact that the appellant has been purchasing the very same input i.e. copper tube from M/s. New India Extrusion Pvt. Ltd. for the period earlier to the invoices in question and subsequently also and would draw my attention to the payments made to M/s. New India Extrusion Pvt. Ltd. and submit that there is no dispute as to these facts. It is the submission that both the lower authorities have erred in coming to the conclusion. 5. Ld. departmental representative on the other hand would submit that both the lower authorities have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is seen that the said inward register is not disputed by the lower authorities but the only dispute is regarding the overwriting or scoring on the said stock inward register. On perusal of the entries in the stock register, I find that there is no overwriting of any sort in respect of most of the entries made in said inward register. The scoring out is in respect of only one invoice, wherein also the scoring is regarding the description of the product while all other entries, are without any scoring or overwriting. The justification of the appellant for scoring out the description and mentioning the correct description is acceptable in as much as the said inward register is maintained at the security gate wherein the people involved are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the contention of the ld. counsel that the appellant has been purchasing this item from M/s. New India Extrusion Pvt. Ltd. prior to the consignments in question and subsequently also is correct and has a strong force. In my view, the recordings of the appellants in the private records clearly indicate the receipt of the inputs and consumption thereof in the factory premises of the appellant, in respect of the disputed invoices in this case. 12. I find that the material period involved in this case is August 2003. It is a common knowledge that from the year 2000, the necessity or the statutory requirement of maintaining RG 23A Part-1 & Part 2 registers have been done away with and it is for the assessee to justify his clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
