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TMI Blog2018 (6) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... Their factory was visited by officers on 22.07.2011 who conducted various checks and verifications. As a result, it was noticed that the appellant had availed Cenvat credit of duty paid on the polythene films received from one M/s Shree Balajee Sales, a registered dealer, on the basis of the invoices issued by the said dealer. However, the entries in the material received advice, the said goods were mentioned as HDPE cloth. As such, revenue entertained a view that the asessee had availed the credit on the basis of the invoices only issued by the registered dealer without actually receiving the inputs. 3. On the above belief, further investigations were conducted at the end of Shri Balajee Sales and it was found that they have received pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that their dealer has confirmed having sent the goods to the asessee and the benefit thereof cannot be denied on the sole ground of difference in the description of the goods. The demand was also assailed on the point of limitation. 6. The said show cause notice was adjudicated by the original adjudicating authority who did not find favour with the appellant's contention and confirmed the demand to the tune of Rs. 16,32,568/- alongwith imposition of penalty of identical amount under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11 AC of the Central Excise Act. Further, penalty of Rs. 4,00,000/- were imposed upon Shri Balajee Sales under the provision of Central Excise Rules, 2002. The said order of the Addl. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced any evidence of purchase of HDPE cloth during the relevant period so as to establish that it was cloth which was being used for packing even subsequent to 2008. Admittedly, the appellants were also entitled to credit in respect of HDPE cloth and as such there could be no malafide motive on their part to receive the cloth in the guise of polythene film. Further, the revenue is silent about the alternate sources of procuring of packing materials. In such a scenario, denying of credit on the sole ground of difference in the description of the goods in the invoices and the material received registered cannot be made the basis for denial of the credit. Accordingly, I set aside the impugned order. 9. In view of the above, I set aside the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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