TMI Blog2018 (6) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices, it is difficult to accept the contention of the appellant that the goods were received and used in or in relation to the manufacture of finished goods. It is necessary to be eligible to avail credit of the duty paid on respective invoices, the appellant should establish that not only the appropriate duty on the quantity of goods mentioned in the invoices have been paid, but also the quantity of goods have been received and used in or in relation of the manufacture of finished goods and the burden lies on the assessee when discrepancies are noticed in the input invoices on which credit availed - In the absence of corroborative evidences of receipt, there is no reason to interfere with the order of the Ld. Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who in turn rejected their appeal. Aggrieved, they filed appeal before this Tribunal and by order dt. 12.04.2013, the matter was remanded to the adjudicating authority to re-examine the evidences afresh and also allowed the Appellant to file further evidences, if any, in support of their case. On re-adjudication the demand was confirmed and the same was unsuccessfully challenged before the Ld. Commissioner (Appeals), hence the present appeal. 3. The Ld. Authorized Representative for the appellant submits that the case may be decided on the basis of submissions advanced in their appeal memorandum and written submission; without advancing any further arguments. 4. Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. To this specific observation of the Ld. Commissioner (Appeals), neither any rebuttal has been advanced by the appellant in their grounds of appeal nor in their written submissions. They reiterated their submissions that the goods were received and used in their factory in the manufacture of finished goods. In the absence of evidences, to establish the fact of receipt of the inputs in their factory, when the vehicle numbers mentioned in the respective invoices, have been found to be incapable of carrying the quantity of goods mentioned under respective invoices, it is difficult to accept the contention of the appellant that the goods were received and used in or in relation to the manufacture of finished goods. Needless to emphasize, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
