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2017 (3) TMI 457 - CESTAT KOLKATA

2017 (3) TMI 457 - CESTAT KOLKATA - TMI - CENVAT credit - denial on the ground that no evidence was adduced before the Adjudicating Authority on behalf of the appellant to show that the subject goods were received in the factory and used in the manufacture of final product - Held that: - substantial benefit of credit cannot be denied so long as it can be proved that the good are duty paid and received in the factory and are used in the manufacture of final product. These are all procedural and t .....

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the Order-in-Appeal No.01/Kol-V/2016 dated 31.01.2016 passed by Commr. (Appeals) of Central Excise, Kolkata, whereby the ld.Commissioner rejected the appeal filed by the appellant and upheld the order-in-original dated 30.01.2012 on the purported observation that the appellant had availed and utilized CENVAT Credit to the tune of ₹ 54,144.97 on the basis of 16 number of invoices issued by the supplier, M/s Micro Inks to the appellant. 2.1 Brief facts of the case are that the appellant is .....

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ed by M/s Micro Inks Ltd. and consigned to the address at 10, Phears Lane, Kolkata 700012. It has been alleged that the aforesaid amount of cenvat credit of ₹ 54,144.97 was irregularly taken and utilized by the appellant and therefore, the same was payable along with appropriate interest in terms of Rule 14 of CENVAT Credit Rules, 2004. The appellant had debited ₹ 10,000/- vide RG 23A Part II, Sl.No.3 dated 12.11.2010 and intimated the same to the Department. Show-cause notice was is .....

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es, 2004. 2.2 After due process of law, demand of ₹ 54,144.97 was confirmed along with interest a sum of ₹ 10,000/- was appropriated and penalty of Rs..44,144.97 was imposed under Section 11AC of the Central Excise Act, 1944. The ld.Commissioner (Appeals) rejected the appeal and upheld the Order-in-Original. Hence the present appeal. 3. Shri B. N. Pal, ld.Advocate appearing on behalf of the appellant, filed a copy of Form of ER I, Form of RG-23A Part II, Consignment Note issued by pr .....

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were operating from 10 Phears Lane, Kolkata-700012, which is office of the proprietor s father. After our negotiation with them they acquired the said premises to start their ink workshop. However, since all the meetings had taken place at the proprietor s father s office, and initially we had defined the customer in our system with 10, Phears Lane address which was later corrected to 14E, Bondel Road, Kolkata 700019 when brought to our notice. However, please note that all the raw materials in .....

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