TMI Blog2014 (8) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of final product which was cleared on payment of duty - Revenue s case is only based upon assumptions and presumptions. Revenue is infact, not disputing that the appellant had not received raw-material from the dealer. Merely because the description of wire rods was changed in some cases to steel rods or steel rounds, which is an alternative description of the wire rods, the Revenue cannot deny the credit to the appellant, who had admittedly received the goods and have utilized the same in the manufacture of their final product. As such, I set aside the impugned orders, without going into the alternative plea of the appellant, as regards the demands being time barred - Decided in favour of assessee. - Appeal No.3098/2012, Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were initiated resulting in passing of present impugned orders confirming the demands and imposing penalty upon the appellant. 4. It is worthwhile to reproduce the statement of Shri Jitender Rajpal, Partner and authorised signatory of M/s. Regal Metals and Ferro Alloys as dealt in the show cause notice as under:- The statement of Shri Jitender Rajpal, Partner and authorized signatory of M/s Regal Metals Ferro Alloys, New Delhi was again recorded on 18.06.07 before Superintendent, Central Excise, Delhi-I wherein he, interalia, stated that the change of description from wire rod to steel rod/steel round in their said invoices was because they thought that W/rod, steel rod, steel round were all the same items; that Wire Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rod, so how could they issue invoices with respect to steel round, to which he stated that legally such invoices could not be issued. 5. As is seen from above, partner of the dealer has nowhere admitted that the note sent by him to the appellant was different than the goods received by him from the manufacturer. He has clearly mentioned that inasmuch as in commercial parlances wire rods is also known as steel rods or steel rounds that might have written the same as steel rods etc. Further, he has clarified that since the invoices are issued by the clerical staff who was not educated, there might be some deviation from the particulars as mentioned in the manufacturers invoice. 6. During the course of further investigation the statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
