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TMI Blog2012 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... nel boards. The manufacturers of the Panel Boards supplied to the appellant were within the SSI exemption limit of clearances. Hence, they were not availing the cenvat credit on their inputs viz. HR Sheets, HR Coils, HR Coil Sheets, CRC Sheets, CRS Coils, MS Plates etc. In certain cases, the appellant had availed Cenvat credit on the said inputs which were not purchased and utilized by the appellant but were actually purchased and utilized by the manufacturer of Panel Boards. The appellant claimed that the Panel Boards were being made on job work basis. The appellant in order to avail the cenvat credit of duty paid on the said inputs must fulfil the condition that the same have actually been received and used for the manufacture of final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . and also documents were created to show that MS Sheets etc. were purchased by the appellant even though in reality appellant had no role in purchase of MS sheets etc. used for manufacture of panel boards and the SSI manufacturers who supplied the panel boards had actually purchased the raw materials also. Nevertheless it is his submission that this has happened because of lack of awareness of legal provisions and wrong advice given some people to the appellant. Since the appellant could have easily purchased raw materials and supplied to the SSI manufacturers and as such supply could have been made directly by the buyers to the manufacturers and appellant would have been entitled to credit of the same. Except for the admission regarding m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has gathered enough evidence to show that appellant had no role to play in supply of inputs to the manufacturer of panel boards. Moreover, panel boards manufacturers have admitted that it was at the instance of the appellant that name of the appellant was included in the input invoices received by them. If the appellants had entertained bonafide belief, there was no reason for manipulation of records. He also relied upon the several decisions of the Tribunal and Supreme Court etc. 4. I have considered the submissions made by both sides. Learned advocate stated that cenvat credit availed by them has already been paid with interest and he also undertakes not to claim the same as refund at all. He admits that under these circumstances, even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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