Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 932 - AT - Central ExciseCenvat credit - aluminum profiles, channels, wire rods, sheets - not issued for or utilized in the manufacture of the final products - shortages of inputs and wrong availment of Cenvat credit without receiving inputs - whether the conclusions in the impugned order confirming the culpability of the appellant and the allegation that they had wrongly availed credit on goods which were found not issued or utilized in the manufacture of final products are correct or not. Held that:- it is seen that the investigations have conclusively proved that the appellants received aluminium scrap in the form of broken scrap, end pieces of sections, wastage of sheet cutting etc; from local dealers and bus body manufacturers, however, the appellants did not actually receive new aluminium pipes, sheets tubes, coils etc. It is also evidenced that the said material received under cenvatable invoices were never used in manufacture of finished goods. The denovo adjudicating authority has made an in depth analysis concerning shortages noticed of aluminium extrusion hollow profiles and aluminium scrap etc. These shortages have been accepted by the appellant; they have made deposit and further Managing Director of the appellant attributed the shortages to mismanagement in the factory. It is seen that the lower authority has after detailed analysis, satisfied himself that the show cause notice allegations are indeed correct. The appellants have not been able to adduce proof to the contrary. In fact in both the two rounds of original adjudication, the two different adjudicating authorities have arrived at the same conclusions and have also confirmed the proposals in the show cause notice. We are also satisfied that the directions of Tribunal in its earlier Remand Order dated has been followed by the denovo adjudicating authority. Therefore, the impugned order does not call for any interference. - Decided against the appellant
|