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2016 (8) TMI 787 - CESTAT CHANDIGARH

2016 (8) TMI 787 - CESTAT CHANDIGARH - TMI - 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 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. Furth .....

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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, it is found that the denial of Cenvat Credit on the basis of investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. - Decided in favour of appellant - E/1926/2012-SM - Final Order No. 60772/2016 - Dated:- 21-6-2016 - Mr. Ashok Jindal, Memb .....

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bove decision of the lower authorities is based 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 investigation conducted it was found that the said M/s Aggarwal Steel Rolling Mills & Metal Industries was clearing defective CTD bars and rods by showing them as scrap which amounted to almost 80% of the p .....

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