AI Structured Summary
Not yet generated for this judgment
Judgment
Hemant Gupta, J.
CM No. 30289-CII of 2011
This is an application for condo nation of delay in re-filing of the appeal. For the reasons stated in the application, delay of 96 days in re-filing of the appeal is condoned.
CM stands disposed of.
CEA No.112 of 2011
The Revenue is in appeal aggrieved against the order passed by Customs, Excise and service Tax Appellate Tribunal dated 04.01.2011, raising following substantial questions of law:
(I) Whether credit on inputs is admissible to a manufacturer when the supplier manufacturer of inputs was not having any facility to manufacture such inputs, clearly implying that impugned inputs never came into existence ?
(ii) When the inputs have not been manufactured at the supplier manufacturer''s end, does there remain any need of verification to be conducted at the receiving end ?
The learned Tribunal has returned a finding that the assessee has claimed credit of duty in respect of aluminum imports from M/s Annapurna Impex Pvt. Ltd. covered by three invoices and that no investigation was carried out by the Revenue that Ms.Annapurna Impex Pvt. Ltd. are not authorized to manufacture aluminum goods. It also held that show cause notice has been issued to the supplier unit and the receiving unit in a very casual manner in respect of consignment made in June and July, 2003.
In view of the findings recorded, we do not find any substantial question of law arises for consideration.
Dismissed.