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TMI Blog2017 (9) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent Order Per: Shri P.K. Choudhary Briefly stated, the facts of the case are that M/s.Royal Touch Fablon Pvt. Ltd. (Respondent No.1) is engaged in the manufacture of HDPE/PP laminated woven fabric and bags falling under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985. A Show Cause Notice dated 06.12.2013 was issued to the Respondent No.1. On the basis of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent had not produced any evidence before the Adjudicating Authority to prove that the inputs were actually received in the factory of the respondent. The relevant portion of the finding of the Commissioner(Appeals) on this issue is reproduced below:- "I observed that the department had raised objection that the appellant failed to produce the original copy of Bill of Entry and could not sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (EDI), Customs House, Kolkata in lieu of lost/misplaced/destroyed/mutilated EDI Bill of Entry against Original Bill of Entry No.544860 dated 10.06.2010. On scrutiny of the documents I find that the department had not mentioned proper number of the Bill of Entry which are mentioned below with proper remarks:- Sl. No. Invoice No. & Date but the department has mistakenly mentioned as BOE No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit of Rs. 24,463/- on P.P. Woven Sacks which is similar to the final product manufactured by the Respondent. It is contended by the Respondent that they have received the goods under Rule 16(2) of the Central Excise Rules, 2002. The Commissioner(Appeals) observed that the Respondent produced the records. I find that there is no bar to avail Cenvat Credit on receipt of the duty payin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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