2025-VIL-1189-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Allegation of non-receipt of goods – Raising of demand – Sustainability – Appellant is engaged in manufacture of Power Transmission Lines – After verification of documents, Revenue issued show cause notice alleging that Appellant has not received raw materials under invoices, on which Cenvat Credit has been claimed by Appellant – Adjudicating authority confirmed demand raised in show cause notice – Whether demand confirmed against Appellant is sustainable – HELD – Appellant has filed entire bunch of invoices raised by parties and account of same in statutory records. Invoices raised by parties are accounted for in RG 23A Part I for stocks received and in Part II for Cenvat Credit taken. Invoices Numbers given in RG 23A Part I for stocks are matching with details given in Part II for Cenvat Credit taken. As per statutory requirement, Appellant was filing the details of input raw materials received and finished goods manufactured by them – Allegation of non-receipt of goods stems from fact that receipts are not properly reflected in Goods Receipt Note, Gate Entry, Weighment Slips etc. Said documents are internal-private documents of assessee and not documents specified under statute. Accounting of goods in statutory records would prevail over private records. Entire proceedings have been undertaken with a lackadaisical approach without any proper back-up evidence, by merely relying on non-entering of inputs in some private records – Demand confirmed against Appellant on allegation of non-receipt of goods is set aside – Appeal allowed
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