9911796707
TMI Blog2023 (9) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... for manufacture of finished goods known as MS Fish Plates and Metal Liner which are supplied to Indian Railways. Show Cause Notice was issued on the ground that these items are not inputs for manufacture of the finished goods. Accordingly, Cenvat credit of Rs.53,77,185/- taken on such items during the period 2005 to May 2006 was sought to be recovered vide Show Cause Notice dated 07.05.2009. After due process, the Adjudicating Authority confirmed the demand vide Order-in-Original dated 20.01.2011. Being aggrieved, the appellant is before the Tribunal. 2. The Ld.Advocate, appearing on behalf of the Appellant submits that the goods in question were proper inputs used by them in the manufacture of Fish Plates and Metal Liners supplied to Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be set aside on merits. 3. Apart from this he submits that the Show Cause Notice for the period January 2005 to May 2006 has been issued on 07.05.2009, that is after more than three years after the Cenvat was taken by them. The Appellant has been regularly filing their ER-1 Return showing the details of Cenvat Credit taken by them. There is no dispute or allegation that the appellant has failed to file any ER-1 Returns during the period under question. Therefore, all the facts have been disclosed properly in the ER-1 Returns and proper records have been maintained for the movement of goods. There is no dispute about the receipt and accountal of the goods in their factory. Hence, the question of suppression with intent to evade Excise Dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held as under:- "3. ........................................................ While a certificate issued by a Chartered Accountant or a Cost Accountant would normally suffice to discharge that burden, if the revenue authorities have any doubt with regard to the genuineness of the certificate or the correctness of it, it is for them to insist on further documents from the claimant to support the certificate issued by the Chartered Accountant or the Cost Accountant. ................................." (Emphasis supplied] 7. We find that the Department has not rebutted the documentary evidences brought in by the appellant. Accordingly, we allow the appeal on merits. 8. We are also in agreement with the appellant that all the details of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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