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TMI Blog2017 (9) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal against denial of cenvat credit on ingots purchased from a dealer. 2. Ld. Counsel pointed out that they had purchased ingots from a registered dealer. Certain doubts were raised regarding the invoice on which the credit was taken and on verification, it was alleged in the show-cause notice that the said invoices did not bear any serial no. and the same could not be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been issued by the said dealer. He argued that in these circumstances, credit should not be denied to the appellant. 3. Ld. AR pointed out that the receipt of the goods have not been established. He pointed out that the invoices were not proper as particulars such as time and date of removal, mode of transport, vehicle registration no., rate of duty, LR no., challan no. and date, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in dispute that there was some deficiency in the documents and many doubts have been raised by the revenue regarding the correctness of the documents. Rule 9(5) of Cenvat Credit Rules, 2004 reads as under:- "(5) the manufacturer of final products or the provider of output service shall maintain proper records for the receipt, disposal, consumption and inventory of the input and capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding admissibility lies on the manufacturer. I find that in the instant case the appellant have not produced any document whatsoever like gate register, LR, Transport document or any other regarding in terms of Rule 9(5) to establish that the goods were indeed receipt in the factory and used in the manufacture of finished goods. In the absence of the same, I find no merit in the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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