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TMI Blog2018 (2) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that the Cenvat credit was disputed on the ground that the appellant had raised debit notes towards rejection of inputs upon the supplier of inputs. The revenue was of the view that the said inputs were not used in the manufacture of final products and hence the Appellant is not entitled for the cenvat credit on such rejected inputs for which debit notes were raised. The demand of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of scrap so generated on payment of duty whereas the Appellate authority did not appreciate the fact that it is not possible to establish nexus as they are manufacturing more than 200 auto parts and dealing in 100 Mt Daily. The demand of Rs. 29,015/- has been challenged by the Appellant on the ground that although the same stands reversed even before issue of SCN but the same was again con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with such remarks is without merits. That the order has also been based on debit notes without recognizing the fact that in many cases credit notes were also raised for cancelling the debit notes. It is common practice to raise debit notes for getting compliance by the suppliers and once the compliance is carried out the credit notes are issued. This aspect was not verified. That even copy of cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions made by the ld. Counsel for the Appellant. I find that the Appellant has disputed the demand on various reasons which cannot be gone into detail at this stage as the same requires the verification of records of the Appellant. I am therefore of the view that the Appellant should be extended an opportunity to produce the relevant records which they wish to rely in their support before the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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