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TMI Blog2018 (2) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... r counsel with Shri Gagan Tiwari, learned counsel for the respondent ORDER This appeal has been filed against the order dated 07.10.2016 passed by the Customs, Excise & Service Tax Appellate Tribunal whereby the Tribunal affirmed the order passed by the Commissioner by which the demand has been dropped. The respondent is engaged in the manufacture of Cupro Nicle Coin Blanks. They were availing C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as come on record the Tribunal came to the conclusion that no case is made out to reverse the findings recorded by the Commissioner and upheld the order and dismissed the appeal. Relevant Paragraph nos. 4 to 6 reads as under:- "4. The Cenvat Credit availed by the appellant was sought to be denied mainly on the basis of certain irregularities alleged with reference to transportation and non-exist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the panchnama of search dated 12.01.2007 at the factory premises of M/s Inter Metal and M/s Indo Micro Nutrients in respect of the stock of finished goods/inputs. c. Nothing has been brought on record to show the place to which the goods were sent on payment of duty after removal from the factory of the supplier. d. Further, the case records are silent on the points that when the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. But the investigation did not go through the records of other offices other than located at Sagore Kuti Chauraha. 6. The appeal by Revenue relies on the submission of Shri Atlant Dwivedi Proprietor of M/s Sujay Transport Company. We find that the submission is based on records mentioned at one of his offices situated at Sagar Kuti Chauraha. The original authority has recorded that vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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