TMI Blog2019 (4) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... f production, the credit should not have been denied. Admittedly such documents were either not produced or considered/verified by the Original Adjudicating Authority. Thus the matter needs to go back to them for de-novo verification of such documents which appellant will produce for establishing actual utilization of the said goods. The matter remanded to Original Adjudicating Authority for De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the appellant in respect of inputs such as Alumina Hydrate received by them during the period April, 2008 to October, 2009. The ground for denial of such credit was that whereas the goods in respect of which Cenvat Credit was claimed as per the invoices mentioned goods/ inputs were described as Alumina Hydrate but in the records the same was mentioned as Calcined Alumina and quantity of Calci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e receipt of the goods till the point of weighment. It is not the case of the Revenue in his view that this Alumina Hydrate has been diverted from the weighment point elsewhere nor it is the case of the Revenue that they had received Calcined Alumina clandestinely and accounted the same as Alumina Hydrate. They emphasized that Alumina Hydrate has been used by them in their process of manufacture a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umina as follows:- From the said certificate it is very clear that Hydrated Alumina is used as seed material for processing Bauxite to Calcined Alumina. In any plant producing the metal, certain production documents in the form of Mill charge report is prepared showing the quantum of various inputs/ingredients charged or any other production record which can establish the issuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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