TMI Blog2018 (2) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 9(5) of the Cenvat Credit Rules puts onus on the claimant to establish receipt and utilization of the material and to satisfy Central Excise officers regarding admissibility of credit - In the instant case, the documents on which credit has been availed are found to be distinctive in certain respects and the onus was on the appellant to claim credit after satisfying the authorities regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit of ₹ 7,03,726/- has been denied on steel items used for fabrication of molasses tanks in appellants factory. No argument has been given in the appeal memorandum in respect of denial of credit of ₹ 5,31,619/- on the ground that Bills of Entry are in the name of Medak unit of the appellant. It has been argued that the said material was used in the Solapur unit of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und to be not original. 4. Learned AR relied on the impugned order. He pointed out that credit on steel items used in tanks cannot be allowed for the reason that no ground has been given in the appeal memorandum. Moreover, inputs used in the tanks are not covered in the definition of capital goods. He further argued that no evidence of non-availment of credit of Medak unit in respect of other t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the material. The appellant has merely produced a C.A. certificate and has failed to produce any evidence regarding non-availment of credit at their Medak unit before the lower authorities. No evidence has been produced regarding receipt and utilization of material in their appeal memorandum before Tribunal. 7. In these circumstances, I do not find any merit in the appeal. The appeal is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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