TMI Blog2017 (9) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit - appellant is entitled to avail Cenvat Credit on the invoice issued by M/s. Ganpati Enterprises. Input received from registered dealer - Held that: - no investigation was conducted with the registered dealer whether they have supplied goods or not. Merely on the ground that these inputs cannot be the inputs for manufacturing of final goods and the process is very costly for manufacturing final product cannot be the grounds to deny Cenvat Credit - credit allowed. Shortage of inputs as well as finished goods - Held that: - no panchnama was drawn for verification of the finished goods and it is not coming out from the impugned order whether stock verification was done physically or on sample basis - also, the shortage is ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice was issued which was adjudicated and proposals in show cause notices were confirmed by way of impugned order wherein duty was demanded along with interest and penalty equivalent to duty was confirmed. Aggrieved from the said order, appellant is before me. 3. Heard the parties and perused the records. 4. I find that in this case, the demand to be confirmed against the appellant on three grounds: a) Invoices issued by M/s. Ganpati Enterprises does not bear the vehicle number. b) Inputs received from the registered dealers are not inputs for the appellant for manufacturing goods. c) Shortage of inputs as well as finished goods. A) Cenvat Credit sought to be denied to the appellant merely on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case laws cited by the learned DR are distinguishable from the facts of the present case as in those cases the duty liability was confirmed against the assessee for contravention of rules. Therefore, when the nature of contravention has to be put to notice to the appellants, the penalty was imposed. But in this case it is alleged that the appellants are not entitled for cenvat credit but during adjudication it was found that the appellants have taken cenvat credit on the strength of invoices against which the goods received in the factory of the appellants physically and as per Rule 9(2) ibid provides that if concerned officer is satisfied that the goods have been received in the factory then for the contravention of non mention of vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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