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TMI Blog2015 (4) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the investigation was conducted on one M/s. Jai Kara Steel Rolling Mills, Mandi , Govindgarh on 28.02.2005 and the gate keeper of the said factory submitted that the factory is closed from last one year and factory started working about 4-5 months back and 9-10 workers are working in the factory, only 2-4 machines are in working conditions and there is no stock of finished goods as well as raw material and he has never seen any direct loading and unloading of material in the factory. As M/s. Jai Kara Steel Rolling Mills was dealing through registered dealers namely M/s. Jyoti Steels, the premies of M/s. Jyoti Steels was visited which was found locked. Thereafter, conducting more investigation a show cause notice was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 2015 (315) ELT 415 P&H . Shri Juhi Alloys Vs. C.C.E . 2013 (296) ELT 533 (Tri-Del) upheld by Hon'ble High Court of Allahabad vide order No. 21/2014 dated 15.01.2014. Gyan and Gyan Casting ltd. final order no. A-5107/2014 dated 15.01.2014. 4. On the other hand Ld. AR oppose the contention of the Ld. Counsel and submits that in this case the first stage dealer who issued the invoice is non existent. Therefore, question of receipt of goods by the appellant does not arise. He further submits that enquiries were revealed which shows that first stage dealer was not having any godown to store the goods. Moreover he remained non co-operative with the departmental officer during the course of the investigation itself. Therefore, burden cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported to the appellant's factory or not. Merely on the ground that M/s. Jyoti Steels is non existent and having no godown , denial of Cenvat Credit proposed to be denied. It is not disputed by the Revenue that during the relevant period M/s. Jyoti Steels was the registered dealer and registration was granted to M/s. Jyoti Steels by Central Excise Registration Department. If a supplier is being the registered dealer of the department itself. The department cannot allege that dealer is non existent unless and until registration is cancelled. 7. As per Rule 9 (3) of the Cenvat Credit Rules 2002 which deals with the availment of Cenvat Credit by the assessee and same is reproduced here as under: "(3) The manufacturer or producer of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Central Excise within whose jurisdiction such manufacturer has his factory or such supplier or provider of output service has his place of business or where the provider of input service has paid the service tax, and where the identity and address of the manufacturer or the supplier or the provider of input service is satisfied on the basis of a certificate, the manufacturer or producer or provider of output service taking the CENVAT credit or input service distributor distributing CENVAT credit shall retain such certificate for production before the Central Excise Officer on demand." 8. As per the said rule, the assessee is required to find out while taking Cenvat Credit to ensure that the input on which Cenvat Credit is taken, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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