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M/s. New India Cuprotech, Shri Vishnu Agarwal, Shri Kalpesh Rathod Versus Commissioner of Central Excise & S.T., Vapi

Denial of CENVAT Credit - Bogus invoices - Non receipt of goods - Held that:- Appellants availed CENVAT credit on the strength of 18 invoices issued by the manufacturers of articles of Copper. The suppliers stated that the vehicles were arranged by the appellant and they have not verified the vehicles numbers at the time of dispatch. They further stated that they were unable to produce the Lorry Receipts in the instant case as the appellant had arranged for the transportation of the goods. It is .....

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peals) observed that the appellant had not produced the Lorry Receipts of the same and the evidence of payments made to the transporters. It is noticed that the appellants produced the Cash Payment Vouchers of transportation of goods before the Tribunal. On perusal of the said evidence, I find that some cash payment vouchers were signed on proper Revenue stamp and also signed by other persons of the appellant Company. The learned Authorised Representative for the Revenue submitted that these doc .....

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K. Das; All these appeals are arising out of a common order and therefore, all are taken up together for disposal. 2. The relevant facts of the case in brief, are that the appellant No. 1 M/s. New India Cuprotech was engaged in the manufacture of Copper Ingots, Copper billets, Copper flats/bar, Copper strips, Copper Rods, Copper Wires and other articles of copper classifiable under Chapter 74 of the schedule of Central Excise Tariff Act, 1985. They were availing CENVAT credit benefit under CENVA .....

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Joint Commissioner, Central Excise and Customs, Vapi proposing the demand of CENVAT credit amounting to ₹ 32,08,820/- alongwith interest and penalty of equal amount of CENVAT credit on the appellant No. 1. It has also proposed to impose penalty on the other appellants. It has been alleged that during the period from March 2004 to March 2008, the appellant availed CENVAT credit on the basis of CENVAT invoices, without actual receipt of the inputs. By the adjudication order, the adjudicating .....

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jected the appeals filed by the appellants. 4. Learned Advocate on behalf of the appellants submits that there is no dispute that the input supplier delivered the materials to the appellant, accompanied with the Central Excise invoices and were duly recorded in their CENVAT records and also used in the manufacture of final products, cleared on payment of duty. It is submitted that the invoices were sent to the concerned jurisdictional Central Excise officers of the suppliers end, who verified an .....

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ed merely on the basis of the report of the RTO. She also drew attention of the Bench to the payment vouchers in the memorandum of appeal. She has filed written submission which is kept on record. 5. Learned Authorised Representative for the Revenue reiterated the findings of the Commissioner (Appeals). He submits that as per RTO report the vehicle numbers mentioned in the invoices are not capable of carry such a huge quantity of materials. He further submits that onus lies on the assessee to es .....

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tated that the vehicles were arranged by the appellant and they have not verified the vehicles numbers at the time of dispatch. They further stated that they were unable to produce the Lorry Receipts in the instant case as the appellant had arranged for the transportation of the goods. It is seen from the adjudication order that verification report from respective jurisdictional Central Excise authorities were received stating that invoices referred for verification were issued by the respective .....

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