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Kisco Casting India Ltd. Versus C.C.E. &. S.T., Chandigarh-I

2016 (8) TMI 787 - CESTAT CHANDIGARH

Cenvat credit - received only invoices without the receipt of inputs in question - clearance of defective CTD bars and rods by showing them as scrap which amounted to almost 80% of the production - Held that:- there is nothing on record to show that .....

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mmissioner (Appeals), he has observed that there is circumstantial evidence available on record to indicate that the defective rounds produced by the manufacturer were not scrap. Such circumstantial evidence referred to by the Commissioner (Appeals) .....

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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, it is found that the denial of Cenvat Credit on the basis of investigations conducted .....

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for the Appellant Shri G. M. Sharma, Ld. A. R. for the Respondent ORDER After hearing both the sides, I find that the Cenvat Credit of ₹ 15,84,550/- stands denied to the appellant on the ground that they have received only invoices without the .....

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ed upon the investigations made by the Central Excise officers at the manufacturer's end, i.e. in the factory of M/s Aggarwal Steel Rolling Mills & Metal Industries, who are engaged in the manufacture of CTD rounds/ bars etc. As per the inves .....

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t 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 .....

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ome 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 utilized by them in the manufacture of their final product .....

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