TMI Blog2018 (5) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... that they do not have any objection in submitting their records for verification once again to ascertain the veracity of their claim that the inputs were duly received and accounted in their books of accounts - appeal allowed by way of remand. - E/21580/2017-SM - Final Order No. 20389/2018 - Dated:- 9-3-2018 - Mr. S.S Garg, Judicial Member Shri N. Anand, Advocate, K.S. Ravi Shankar - For the Appellant Shri N. Jagadish, Superintendent (AR) - For the Respondent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dt. 22/08/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) rejected the appeal and upheld the Order-in-Original. 2. Briefly the facts of the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts establishing receipt of goods into the factory were made available during the investigation as well as to the adjudicator, endorsements on the Bills of Entry / invoices establish that the goods were in fact received in the factory of the appellant and necessary entry was made in their CENVAT credit register which shows that CENVAT Credit of the amount paid as duty on the inputs. He further submitted that the payments to their suppliers has been effected by the appellant through proper and normal banking channel and duly accounted for in the appellant's books of accounts. He further submitted that the show-cause notice never alleged that the goods were not received in the factory of the appellant and the Order-in-Original brought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal and the High Courts wherein it has been held that credit cannot be denied for some procedural / technical infraction. It is his further submission that even today the accounts of the company can be verified and the appellant will produce all the evidence to prove the receipt and use of material in the manufacture of final product. The learned counsel relied upon the following decisions wherein it has been held that credit cannot be denied for mere technical / procedural infractions:- i. Anand Nishikawa Co. Ltd. Vs. CE [2014(34) STR 751 (Tri. Del.)] ii. Plastic Products Engg. Co. Vs. CCE [2009(248) ELT 859 (Tri. Ahmd. )] iii. EEI Industries Vs. CCE [2013(287) ELT 475 (Tri. Del.)] iv. Gyan Packaging Ind. Vs. CCE [2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities below and the appellant submits that they do not have any objection in submitting their records for verification once again to ascertain the veracity of their claim that the inputs were duly received and accounted in their books of accounts. In view of these submissions, I am of the view that this case needs to be remanded back to the original authority with the direction to examine all the records which may be produced by the appellant in support of their claim that they have received input material and the same are accounted in their books of accounts and have been used in the manufacture of final product Consequently, I set aside the impugned order and allow the appeal by way of remand to the original authority who will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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