TMI Blog2015 (11) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... Metal Industries. Admittedly, the said manufacturer was also clearing the scrap or the defective goods, etc., to some extent. There is nothing on record to show that the goods were not actually received by the present appellant, which stands duly reflected by them in their RG-23 Part A register and stand utilised by them in the manufacture of their final product. Further, as seen from the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as the sole basis for denial of credit. - Decided in favour of assessee. - E/500/2012-EX(SM) - Final Order No. A/50471/2014-SM(BR) - Dated:- 31-1-2014 - Ms. Archana Wadhwa, Member (J) Shri Kamaljit Singh, Advocate, for the Appellant. Shri U.K. Srivastava, DR, for the Respondent. ORDER After hearing both the sides. I find that the Cenvat credit of ₹ 1,28,148/- stands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue has entertained a view that under the category of defective bars, the prime quality bars were being cleared by them and the invoices were being raised for the defective rounds and corresponding melting scrap was being cleared under the said invoices. 3. I find that the entire case of the Revenue is based upon the investigations conducted at the end of the manufacturing unit of M/s. Aggar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality rounds. There is otherwise no evidence to show that such excess cleared defective rounds were received by the present appellant. They may have received defective goods/scrap, which was admittedly defective and was capable of melting in the furnace. In the absence of any evidence to the contrary. I find that the denial of Cenvat credit on the basis of the investigations conducted at the third ..... X X X X Extracts X X X X X X X X Extracts X X X X
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