TMI Blog2018 (3) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... nput whereas they have taken credit only on the invoices - the case of the department is established beyond any doubt - appeal dismissed - decided against appellant. - APPEAL No. E/86881/13 - ORDER No. A/85285/2018 - Dated:- 15-2-2018 - MR. Ramesh Nair, Member (Judicial) None for appellant Shri Dilip S. Chavan, Superintendent (AR), for respondent This appeal is directed against or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterates the findings of the impugned order. He has taken me to various paragraphs of the show cause notice as well as the order recording the evidences adduced by the department for holding that the appellant has taken credit without receipt of inputs. 4. On careful consideration of the submissions made by learned AR and on perusal of the records, I find that the charge of the department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r customers who required only central excise invoice of Parmeshwari Steels for availing and utilizing the paper credit in the manner described above, they were issuing central excise invoices to such customers without actually consigning any material covered under such invoices thus facilitating such customers to avail cenvat credit. He has also confirmed that in respect of such transaction, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were received in the factory and only invoices were received by the unit for availment of cenvat credit. In view of the above evidence, it is clear that the appellant has not received the input whereas they have taken credit only on the invoices. Therefore, the case of the department is established beyond any doubt. Therefore, the impugned order does not require any interference. 5. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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