TMI Blog2023 (10) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained in availing credit on inputs used by the appellant in fabrication of vehicles cleared to M/s. Ashok Leyland and NEKRTC relating to 55 vehicles. Therefore, it remained to be examined whether in fact the appellants have availed cenvat credit on inputs used in or in relation to the manufacture of 55 vehicles as alleged in the notice or their claim of non-availment is correct. There are force in the contention of the learned Advocate for the appellant that even though the audit team has recorded an observation that the appellant had availed cenvat credit on inputs used in the manufacture of 55 vehicles cleared to NEKRTC and others but details have not been furnished to the appellant substantiating the said objection. It is prudent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y building of the chassis supplied by M/s. Ashok Leyland Ltd. under Notification No. 6/2006-CE dated 01/03/2006 (Sl. No. 41 (ii)). They also undertake body building for M/s. NEKRTC and others on the duty paid chassis supplied by them without availing cenvat credit on the materials used for body building. They removed the said finished goods accordingly without payment of duty as per Sl. No. 39 (i) of Notification No. 6/2006- CE dated 01/03/2006. Consequent to the visit of the Departmental Audit Team, on verification of accounts, and on the insistence of the audit team, the appellant reversed cenvat credit of Rs. 4,14,000/- (Rupees Four Lakhs Fourteen Thousand only) being cenvat credit availed on inputs used in the manufacture of body buildi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned separate accounts in their factory premises of the inputs used in the fabrication/body building of motor vehicles where they have availed benefit of Notification No. 6/2006-CE dated 01/03/2006 relating to clearance to M/s. Ashok Leyland Ltd. as well as to NEKRTC and others. In support that they have not availed cenvat credit in relation to manufacture of 55 numbers of vehicles, they enclosed the statements while submitting their reply to the show-cause notice as well as with their present synopsis (pages 56 to 88 being annexure H and I). He has further submitted that these documents have not been considered by the authorities below and the order was passed solely on the ground that on the objection raised by the audit, the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said objection of the audit team even though they have not accepted the fact of availing of cenvat credit on inputs used in the manufacture of said 55 vehicles. Later, in their reply to the show-cause notice, the appellant had furnished details of the credit availed on inputs relating to fabrication/manufacture of body building of vehicles on the duty paid chassis of M/s. Ashok Leyland and statement of non availment of cenvat credit on various inputs used in the fabrication of 55 vehicles. Copies of the same are now enclosed by the appellant in their written submissions as Annexure H I. 7. From the records, we find that even though these documents have been submitted before the authorities below, however, no cognizance has been take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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