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2016 (2) TMI 867 - CESTAT BANGALORE

2016 (2) TMI 867 - CESTAT BANGALORE - 2016 (331) E.L.T. 475 (Tri. - Bang.) - Wrong availment of CENVAT credit - credit availed by the appellant in respect of 11 invoices stands denied on the sole ground that there are no corresponding GRNs and bin cards - Held that:- The appellants have explained that out of the huge number of invoices being received by them, such non-maintenance or non-availability of GRNs and BIN cards cannot be held to be leading to the conclusive findings of non-receipt of i .....

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not even the prescribed documents in terms of the CENVAT Credit Rules and the purpose of which is only to show the receipt of the materials at the factory gate, cannot be held to be conclusive evidence so as to arrive at a finding of the non-receipt of the goods. In the absence of any corroborative evidence, find no merits in the Revenue’s stand. Accordingly, the impugned orders are set aside and the appeal is allowed in favour of assessee - E/3392/2012-SM - Final Order No. 21659/ 2015 - Dated:- .....

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nufacture of their final product. 2. The appellant s factory was visited by the Central Excise officers on 18/09/2008, who conducted various checks and verifications. On scrutiny of the documents, it was found that though the appellant was maintaining Goods Receipt Notes (GRNs) for receipt of the goods at the factory gate and the BIN Cards for showing issuance of the materials, such documents were not available in respect of 11 invoices. As such, the visiting officers entertained a view that the .....

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roceedings culminated into an order passed by the Additional Commissioner, confirming the demand along with confirmation of interest and imposing penalty of identical amount. The said order stands upheld by Commissioner(Appeals). Hence the present appeal. 4. The learned advocate appearing for the appellant submits that they receive around 1200 invoices in a year and maintain all the requisite documents. Non-maintenance of GRNs and BIN cards in respect of 11 invoices out of huge number of 1200 in .....

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