9911796707
TMI Blog2023 (10) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... he Joint Commissioner disallowing CENVAT credit and ordering its recovery with interest and penalty. 2. The appellant is engaged in the business of manufacture of paper and paper products. It has a manufacturing unit located in Amlai where paper is manufactured using bamboo and coal. In addition to coal and bamboo, water is also an essential raw material used in the manufacture of paper. The appellant, therefore, requires a continuous water source throughout the year for manufacturing paper which is mostly drawn from River Sone. In order to ensure constant availability and supply of water, the appellant proposed construction of a reservoir at its factory premises for storage and conservation of water, which would be used a raw material in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in providing the service, credit amounting to Rs.23,92,413/- was reversed. 4. However, a show cause notice dated November 30, 2015 was issued to the appellant alleging that the appellant had wrongly availed CENVAT credit with respect to inputs and inputs services used in construction of the reservoir. The appellant filed a reply to the show cause notice and denied the allegations made therein. However, the Joint Commissioner, by order dated February 09, 2017, confirmed the demand holding that CENVAT credit was not admissible to the appellant. 5. Feeling aggrieved, the appellant filed an appeal before the Commissioner (Appeals), who by order dated August 08, 2017 dismissed the appeal and upheld the demand. The operative part of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t." 6. Shri Ayush A. Mehrotra, learned counsel for the appellant assisted by Shri Upkar Aggarwal, submitted that the finding recorded by the Commissioner (Appeals) is perverse for the reason that the documents establish beyond record that not only the work order was issued prior to April 01, 2011 but even the construction work of reservoir and the repair work had been completed before the April 01, 2011, and even the payments were made prior to this date. He, therefore, submits that when the work was completed prior to April 01, 2011, which fact is evident from the documents on record, the Commissioner (Appeals) committed an error in recording a finding that the work was executed and the invoices were raised after April 01, 2011. 7. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
