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2018 (3) TMI 621

uments for verification and the few sample invoices furnished by them were, on verification, found to be fictitious - Held that: - The first appellate authority appears to have given a summary disposal of the documents, furnished by appellant. Without examining those documents, it is not possible for the Tribunal to come to the conclusion that these would suffice to establish the claim for refund in accordance with the remand order of the Tribunal on the previous occasion - It is only appropriate that the first appellate authority gives its finding on the acceptability or otherwise of each of the listed evidences to determine the eligibility for refund - matter on remand. - Appeal No. E/86563/2017 - A/85345/2018 - Dated:- 1-3-2018 - Shri C .....

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and the few sample invoices furnished by them were, on verification, found to be fictitious. It is held that no evidence had been placed before the first appellate authority too. 3. It is the claim of the appellant that the findings on the genuineness of the invoice goes beyond the scope of the remand order which was limited to ascertainment of utilization of the inputs in the manufacture of export products and availment of drawback. It is their further contention that following documents (a) ER 1 return for the Financial Year 2003 2004, (b) Cenvat Return under Rule 7 for the Financial Year 2003 - 2004 (c) Cenvat Stock Account along with input suppliers name for the Financial Year 2003 - 2004 (d) Statement showing list of shipping bill alo .....

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is context, the finding of the first appellate authority in the impugned order that 9. The appellant has furnished before this forum a set of invoices, documents and other records on a sample basis to stake claim for refund. On scrutiny of these records I find that in the present proceedings also, the appellant have not come up with any new facts or evidences or submitted any new documents in their support to challenge the findings of lower adjudicating authority or to prove that the refund claims were in order and can be sanctioned. Even at the appellate stage the appellant has been unable to furnished nay documents to establish that no duty drawback has been claimed in respect of invoices where they have claimed refund. In the absence of .....

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Therefore the CENVAT credit availed by the appellant on these invoices is not in conformity with the provisions of CCR which provided that the manufacturer, producer taking CENVAT credit should take all reasonable steps to ensure that the inputs or capital goods in respect of which he has taken CENVAT credit are goods on which appropriate duty has been paid. is worth noting. 5. Heard Learned Counsel for appellant and Learned Authorised Representative. 6. The first appellate authority appears to have given a summary disposal of the documents, furnished by appellant. Without examining those documents, it is not possible for the Tribunal to come to the conclusion that these would suffice to establish the claim for refund in accordance with th .....

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