TMI Blog2015 (4) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... at M/s. AMC has diverted the goods as they have altered the description of goods in the invoices issued by them showing the goods supplied by manufacturer/supplier showing the description of goods as brass sheets. But Revenue has failed to produce corroborative evidence to show that respondent has not received the goods against the invoices issued by M/s. AMC. - Decided against the revenue. - E/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent showing the description of the goods as brass sheets instead of brass circles/strips. Therefore, it was alleged against the respondent that the respondent availed inadmissible Cenvat credit without actually receiving the goods with this modus operandi, M/s. Arihanta Metal Corpn. have diverted the duty paid brass circles/strips in the open market. On that basis show cause notice was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods as brass sheets. Therefore, the respondents has wrongly taken the Cenvat credit and utilized the same as no duty has been paid to M/s. AMC on brass sheets. It is also submitted that as per Rule 9(2) of Cenvat Credit Rules, 2004, a manufacturer/producer while taking Cenvat credit on inputs shall take reasonable steps to ensure that inputs in respect of which, has taken the Cenvat credit are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voices that description of the goods supplied by the manufacturer-supplier is also shown as brass sheets. Therefore, respondent has taken all the possible steps and availed Cenvat credit on the basis of documents accompanying the goods showing the duty paid as per law. Therefore, they have taken the Cenvat credit correctly as per Rule 9(2) of the CCR, 2004 and learned Commissioner (Appeals) has ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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