TMI Blog2015 (2) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... tune of ₹ 77,27,761/- but it is not coming out from the investigation from where this figure they have got when the respondent has made a statement that he has destroyed the purchase invoices. The investigation was not conducted to verify the invoices issued by the suppliers and it is alleged that the invoices issued by the dealers are not Cenvatable invoice. It is a mere presumption that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t find any infirmity in the impugned order. The same is upheld - Decided against Revenue. - Appeal No. E/3295/06 - - - Dated:- 31-10-2014 - Ashok Jindal, J. For the Appellant : Mr A Nath, AR JUDGEMENT Per: Ashok Jindal: 1. The Revenue is in appeal against the impugned order passed by the learned Commissioner (Appeals) where the learned Commissioner (Appeals), while quantifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 and today. On all the occasions the respondent did not respond to the notices issued to them by the Registry. In these circumstances, the appeal is taken up for final disposal. 4. I have perused the record. On perusal of record, I find that the main raw material for manufacturing the fabric is yarn and as per the Show Cause Notice and the order impugned, it has been alleged that the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation that the invoices issued by the suppliers are not cenvatable. In the impugned order the learned Commissioner (Appeals) has considered all the aspects and thereafter he has arrived at a decision that for the purchase of yarn to the tune of ₹ 77,27,761/- the respondent is entitled for Cenvat Credit on these inputs which works out to ₹ 5,48,401/-. In these circumstances, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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