2018 (7) TMI 516 – CESTAT KOLKATA – TMI – CENVAT Credit – denial of credit based on third party records – principles of natural justice – Held that:- It appears that the Central Excise Officers had not examined the documents placed by the appellant. In such situation, the denial of credit on the basis of 3rd party report is not justified – appeal allowed – decided in favor of appellant. – Excise Appeal Nos.75064 to 75067/2018 – FO/75837-75840/2018 – Dated:- 15-3-2018 – SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Sri B.N. Chattopadhyay, Consultant – FOR APPELLANT(S) Sri D. Haldar, A.C. (A.R.) – FOR THE RESPONDENT(S) ORDER Per P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant company M/s. Solux Galfab Private Limited is eng
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Directors of the appellant company. 3. By the impugned Order, the Commissioner (Appeals) rejected the appeals filed by the appellants and upheld the Adjudication Order. Hence the appellants filed these appeals. 4. Heard both sides and perused the appeal records. 5. The Learned Counsel appearing on behalf of the appellants submitted that the appellant placed Orders to M/s. DSL for supply of the material. They paid the amount by cheque and received the goods in their factory duly recorded in the Cenvat Account. It is also submitted that the goods were accompanied with Central Excise Invoice indicating Registration Certificate number of M/s. DSL. The Learned Counsel further submitted that it is evident from the records that the Inspector of t
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