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2015 (9) TMI 1439 - CESTAT NEW DELHI

2015 (9) TMI 1439 - CESTAT NEW DELHI - 2016 (333) E.L.T. 337 (Tri. - Del.) - Excess Cenvat credit claimed - appellants have taken excess Cenvat credit is the balance sheet figures whereas as per the Rule 9 of Cenvat Credit Rules, 2004, Cenvat credit is available on the basis of invoices issued by the input supplier - Held that:- From the show cause notice as well as the impugned order, it is not coming out whether the audit team has verified the Cenvat credit account corresponding to the invoice .....

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edit on the appellant is not sustainable. Consequently, Cenvat credit availed by the appellant cannot be denied in the absence of any supportive evidence. In these circumstances, the Cenvat credit availed by the appellant is correct. Consequently, duty along with interest, entire demand and penalties are not imposable. With these observations, impugned order is set aside. Appeals are allowed with consequential relief, if any. - E/58066-58067/2013-EX(SM) - Final Order Nos. A/52734-52735/2015-SM(B .....

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een listed for hearing on 2-3-2015 and 18-5-2015 also and on both the occasions, none appeared on behalf of the appellants nor any request for adjournment has been received. In these circumstances, appeals are taken up for disposal on their own merits. 3. The facts of the case are that the internal audit took place in the factory of the appellants for the period 2003-2004 and 2005-2006 and as per the figures of balance sheet of purchase of raw material shown by the appellant for the year 20 .....

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