TMI Blog2013 (12) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of duty paid by the supplier only in the year 2008, same alert notice has been issued in respect of M/s. Ashok Electrical Stampings Pvt. Ltd – the capital goods on which the credit has been availed in the factory - the capital goods was in possession of the assessee even at the time of visit of the Revenue officer – Decided against Revenue. - E/2983/2010-SM(BR) - Final Order No. 55700/2013(PB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the alert notice confirmed the demand and imposed the penalty. The respondent filed appeal against the order and the Commissioner (Appeals) set aside the adjudication order. The case of the revenue is that the capital goods which were found in the factory of the respondent received under the invoice from M/s. Ashok Electricals Stampings Pvt. Ltd. as no marking to identify the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isited the factory premises of the respondent and found that the capital goods on which the credit has been availed in the factory. The only objection of the respondent is that the capital goods has no marking of M/s. Ashok Electrical Stampings Pvt. Ltd. It is not the case of the Revenue that respondent has procured the capital goods from some other supplier and received duty paying documents from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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