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2015 (4) TMI 933 - HC - Central ExciseDenial of Cenvat credit - Contravention of Rule 57 AB, 57 AC and 57 AE of the Central Excise Rules, 1944 - Availment of Cenvat credit without receiving goods - Held that:- The respondent, unearthed a fraudulent availing of MODVAT/CENVAT credit based upon fraudulent GR receipts and other documents issued by Shri R.K.Gupta, Proprietor of R.K.Enterprises. The respondent recovered fraudulent stamps, documents, GR receipts, books and other material from the premises of Shri R.K.Gupta, who thereafter made a statement admitting to the bogus transactions. It would also be appropriate to point out that Shri R.K.Gupta did not possess any manufacturing facility or any godown from where he could supply goods. The appellant has admittedly availed CENVAT credit on goods received from Shri R.K.Gupta. It was held by tribunal that "there is no dispute about the fact that GRs under which the goods had been dispatched by the registered dealer M/s R.K.Enterprises are bogus and had been fabricated by him. In fact, the owner of one of the truck which was used for transportation of the goods covered under invoice No.241 & 258 in her statement has clearly stated that she is not aware of the transportation of any goods of M/s R.K.Enterprises.” I also find that appellant has not challenged this order of the Tribunal. Commissioner (Appeal) has held that burden of proof that goods were received and used for manufacture of final product lies on the appellant and same has not been discharged by them. In view of the fact that the order of the Tribunal was not challenged and also the fact that appellant did not prove receipt and use of the goods in the manufacture of find products, there is no infirmity in the order passed by the Commissioner (Appeal). Accordingly I uphold the order in appeal and reject the appeal of the appellant.” The appellant having failed to prove to the satisfaction of the authorities receipt and consumption of goods received from Shri R.K.Gupta, we have no hesitation in holding that no question of law much less the question of law framed by the appellant arises for adjudication. - Decided against the assessee.
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