9911796707
TMI Blog2014 (7) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods. 2. The Revenue initiated investigations at the end of one manufacturer M/s Haryana Steel & Alloy Ltd. (M/s HSAL) engaged in the manufacture of stainless steel flats. The searches made in the factory of M/s HSAL resulted in recovery of large number of incriminating documents showing clearance of the flats and other products being manufactured by them without payment of duty. It turned out that though the products being manufactured by them were being cleared clandestinely to various manufacturers of Delhi, Cenvatable invoices were being issued in the name of other manufacturer, without actually dispatching the goods to them, so as to pass on the wrongful credit to them. 3. Statement of Shri Ramesh Rawat, Executive Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... never transported the goods manufactured by M/s HSAL to any other place except Jodhpur or Ahmedabad. 5. Investigations were also conducted at the premises of M/s Komal Transport Company at the address given in their GRS. It was found that said premises was a residential premises and the transport company was not operating from the said premises. The statement of Shri Krishan Kumar Sharma resident of the said premises was recorded on 13.9.2005 wherein he stated that he was residing there for the last 25 years and has no connection with M/s Komal Transport Company, which actually was not being operated from the said address. The investigations conducted at the addresses of the branch offices mentioned on the GRs of M/s Komal Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. Shri Surender Kumar Jain, Director of the company also agreed with the statement of Shri Lalit Gupta. 8. Based upon above, proceedings were initiated against the appellant by way of issuance of Show Cause Notices proposing denial of the Cenvat credit availed on the basis of the invoices issued by M/s HSAL The same resulted in passing of the impugned orders by the original adjudicating authority and upheld by Commissioner (Appeals). 9. After hearing both the sides duly represented by Shri C.S. Arya, ld. Consultant for the appellant and Shri Yashpal Sharma, ld. DR for Revenue, it is seen that the appellants have challenged the impugned order confirming the demand, on the point of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices. The said investigations also resulted in establishing the fact that the trucks in question were never used for transportation of the goods from M/s HSAL to the appellant's factory premises. All the representatives of the transporter as also the owners of the truck have clarified such position. Further the appellant's authorised representative has clearly accepted the fact that no inputs were received by them and they had taken the credit on the basis only the Cenvatable invoices. As such, in view of the above evidences, which do not stand rebutted effectively by the appellant, the inevitable conclusion is that the appellant had taken the credit on the basis of the Cenvatable invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices, benefit was extended to the appellants. In the present case, as already observed there is more than enough evidence on record indicating non-travel of the goods to the present appellant. 13. Similarly I find no merits in the appellant's contention as regards the demand being barred by limitation. Admittedly, the Cenvat credit stands taken by fraud on the basis of Cenvatable invoices only without the actual receipt of the inputs. The fraud committed by the appellant stands unearthed by the Revenue only at the time of exhaustive investigation. As such, I am of the view that the longer period of limitation is rightly invoked by the Revenue. 14. Similarly the fact of payment of the Cenvat credit by reversing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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