TMI Blog2018 (4) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. - APPEAL No. E/4112/2012-EX[SM] - A/70256/2019-SM[BR] - Dated:- 6-4-2018 - Mr. Anil Choudhary, Member (Judicial) Shri M. B. Mathur (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Anil Choudhary The appellant - Essel Foundries Pvt. Ltd. is a manufacturer of electrical apparatus for switching or protecting electrical circuits. 2. The appellant after the close of the accounting year 2009-10 sent their books of accounts and voucher etc., to the Chartered Accountant Mr. Suresh Associates Netaji Subhash Place, Pitampura, Delhi-84 for audit of books of accounts as required under the various acts and finalization of their balance-sheet etc. A fire took place in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts for a total amount of ₹ 3,68,265/- in the said fire in the office of the Chartered Accountant. It further appeared to Revenue that the claim of the appellant is not proper as no fire report submitted by them from the Fire Department, Delhi after investigation. It further appeared that appellant have taken Cenvat credit without having proper duty paying documents and accordingly they were required to show cause by notice dated 7th March, 2011 as to why the Cenvat credit of ₹ 3,68,275/- be not disallowed with further proposal to impose penalty. 3. The appellant contested the show cause notice stating that they could retrieve a few invoices out of the burnt records and enclosed the copies of the same. The Cenvat credit of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts that they have received the goods covered by the said document and accounted for the same in the books of account. As regards the attested photocopies produced, the same were rejected, relying on the ruling of the Larger Bench of this Tribunal in CCE vs. Avis Electronics 2000 (117) E.L.T. 571. 4. Being aggrieved the appellant preferred appeal before Commissioner (appeals) who was pleased to reject the appeal. 5. Being aggrieved, the appellant is in appeal preferred appeal before this Tribunal on the ground that the appellant had taken Cenvat credit in respect of the inputs soon after receipt of inputs in the factory and such inputs were used in manufacture of excisable goods. The inputs were duly recorded in the statutory re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant assessee prays for allowing the Appeal with consequential benefits. 6. Heard the Learned A.R. for Revenue who supported the impugned order. 7. Having considered the rival contentions, I find that the Appellant have maintained proper records and they had received the duty paying documents which stands confirmed from the proper records available and details mentioned in the Cenvat Register and further proved by the production of partially damaged documents before the Original Adjudicating Authority, prove their bona fides. Further, I find that there is no adverse material on record for disallowing the Cenvat in part. In this view of the matter, I find that the Show Cause Notice is presumptive and hence not maintainable. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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