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2016 (11) TMI 782 - CESTAT CHANDIGARH

2016 (11) TMI 782 - CESTAT CHANDIGARH - TMI - Denial of CENVAT credit - clandestinely removal - issuance of Cenvatable invoices enabling to the another appellant to avail in admissible Cenvat Credit without supplying the goods - Held that: - the appellant filed certain documents to prove the facts that they have physically received the goods against the invoices issued by the M/s Majtic Industries Ltd. but the adjudicating authority as well as the Ld. Commissioner (Appeals) has brushed aside the .....

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er affording reasonable opportunity of being heard to the appellant. If the adjudicating authority failed to consider the replies filed by the appellants with documentary evidence the proceeding against the appellants shall be vacated - appeal allowed by way of remand. - APPEAL No, E/311 & 316/2012 - FINAL ORDER NO. 61543-61544/2016 - Dated:- 24-10-2016 - Sh. R. Santhanam, Advocate, for the Aarti Steels Ltd. Sh. G. M. Sharma, A. R., for the Respondents Mr. Ashok Jindal, Member (Judicial) Per : A .....

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apable to transport the goods in question. The matter travelled up to this Tribunal and this Tribunal final order No. 772-818/2008 dated 22.09.2008 remanded back to the adjudicating authority with the following observations:- 4. We find that the Tribunal in the case of M/s Rajeev Alloys (supra) held that onus initially lies on the department to show that inputs are not received in the factory of production and credit has been wrongly taken but having established that the vehicle, in question, we .....

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se circumstances, the impugned orders are set aside and the matter is remanded to the adjudicating authority to decide afresh in view of the decision of the Tribunal in the case of M/s Rajeev Alloys (supra). The appeals are disposed of by way of remand." In remand proceeding, the appellant filed detailed replied with documentary evidence with regard to receipt of the goods. The adjudicating authority allowed some credit to the appellants and denied some credit. Both the revenue as well as a .....

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