TMI Blog2017 (2) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the input must be lying in the factory or same has been used in the production but only as per input output ratio the principal has assumed that there is a consumption variation and accordingly, the debit notes were raised - in the absence of evidence that the input was not received in the factory or the same after receipt cleared from the factory the cenvat credit cannot be denied - credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Original, the appellant filed appeal before the Commissioner (Appeals), which was rejected and the Order-in-Original was upheld. Therefore, the appellant is before me. 2. Shri S.J. Vyas, Ld. counsel for the appellant submits that cenvat credit was denied only on the consumption variation and the debit note raised by Britannia Industries Ltd. for such variation whereas, this is one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion made by both sides. I find that the department has demanded the cenvat credit only on the basis of debit notes raised by Britannia Industries Ltd. to the appellant on account of variation in the consumption. That does not show that the appellant has neither received the input nor diverted outside the factory. No such verification was carried out by the department. In such situation, the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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