9911796707
TMI Blog2013 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... hari. They availed the benefit of Modvat credit of duty paid on the said brass scrap on the basis of the Cenvatable invoices issued by M/s. Saraswati Impex. undisputedly the said invoice issued by M/s. Saraswati Impex disclosed all the particulars including the source from where they have procured the material. 3. It is seen that M/s. Saraswati Impex purchased the goods from M/s. Ganpati Trade Links and M/s. Sulabh Impex Incorporation Delhi. Both the firms were registered with the department as dealers under the proprietorship of one Shri Sunil Kumar Mittal. 4. As a result of certain investigations conducted by the Revenue at the end of M/s. Ganpati Trade Links & M/s. Sulabh Impex, it was found that Sh. Sunil Kumar Mittal imported the bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to the appellant M/s. Luxmi Metal Industries or not. It is seen that there is no dispute about the credential of the Cenvatable invoices issued by M/s. Saraswati Impex. It is also not the Revenue case that the brass scrap was not supplied by M/s. Saraswati Impex along with the Cenvatable invoices. The dispute lies at the end of the suppliers of goods to M/s. Saraswati Impex. It is further seen that the supplier of such goods i.e. M/s. Sulabh Impex Incorporation and M/s. Ganpati Trade Links were also having the Central Excise Registration as a Importer Dealer as per the statement of Sh. S.K. Mittal, who was the Proprietor of the said two Registered Dealers. He has stated that though he was holding Import Export Code, he was not owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s. Saraswati Impex, under cover the Cenvatable goods. The manufacturer cannot go beyond that to verify and find out as to whether the Registered Dealer, who has supplied the goods to him, has procured the same legally or not. In the present case, even the supplier of the goods of M/s. Saraswati Impex have stated that they have received the goods from the Registered Dealer under cover of Modvat Invoice. Any fraud, if any at the end of the first two Registered Dealers, cannot result in denial of credit to the appellant, who procured the goods directly from the Registered Dealer who has also accepted having received the goods from the first two Registered Dealers. 9. At this stage, I take note of the Tribunal's decision in the case of R. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
