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M/s. Ganage Pressings Private Ltd. Versus Commissioner of Central Excise, Pune

2018 (2) TMI 805 - CESTAT MUMBAI

CENVAT credit - rejection on the ground that the appellant had raised debit notes towards rejection of inputs upon the supplier of inputs - Held 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 - the Appellant should be extended an opportunity to produce the relevant records which they wish to rely in their support - appeal allowed by way of remand. - E/86396/2014-SM[B .....

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redit on such rejected inputs for which debit notes were raised. The demand of ₹ 14,01,151/- alongwith interest and penalty was confirmed by the adjudicating authority and upheld by the Commissioner (Appeals) . Therefore the appellant has filed present appeal. 2. Shri Mayur Shroff, Ld. Advocate for the Appellant submits that the impugned order has wrongly confirmed the demand. He submits that the demand on debit notes is not sustainable. He further submits that the demand of ₹ 6291/- .....

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act 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 ₹ 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 confirmed just to impose penalty. That the Appellate Commissioner also held that invoices are of prior date than that of debit notes and the value/ quantity does not match. He however did not consider the .....

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nd credit notes were passed on the same day hence appears to be suspicious. The order passed 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 credit note .....

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