TMI Blog2015 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... t disputed by the lower authorities. Cenvat credit cannot be denied on the ground of non-receipt of inputs when the Tribunal found that department is not able to prove that any alternative raw material was received and used in the final products. The Tribunal has also noted that the findings of the Commissioner established that RT-12 returns have been assessed finally by the Range Officer which contains all the documents including the invoices under dispute on the basis of which the modvat credit has been availed and utilised and that payments of the purchase of inputs have been made through cheque/ demand draft. In the present case, I find that appellant had produced several evidence in respect of receipt of inputs and the same were not disputed and the officers proceeded merely on the basis of statements and in this situation, denial of cenvat credit cannot be sustained. - appellant produced documents that M/s. Annapurna was in existence during the material period as established by their invoices and the Central Excise monthly returns. So, the appellant has discharged their responsibility and therefore, CENVAT credit availed on the basis of invoices of M/s. Annapurna cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was recorded in the CENVAT records and other statutory records. He submits that the appellant produced all the documents before the adjudicating authority and no dispute was raised. It is further submitted that both the authorities have held that M/s. Annapurna was a non-existing firm. He placed a copy of letter dated 31.7.2012 of Assistant Commissioner (Preventive) of Ludhiana, in reply to their application under Right to Information Act, 2005 that M/s. Annapurna was in existence during the material period and they issued invoices and also paid duty. Learned Advocate filed compilation of the Documents showing correlation of the goods received from M/s. Annapurna to return of semi-processed goods with copy of the invoices Challans, Bills, etc. which were also placed before the Adjudicating authority. He relied upon the following decisions of the Tribunal:- (a) Super Trading Company vs. CCE, Delhi [2014 (299) ELT 75 (Tri. Del.)] (b) Arvind Enterprises vs. CCE, Delhi [2013 (296) ELT 253 (Tri. Del.)] (c) CCE, Chandigarh vs. Shakti Roll Cold Strips Pvt. Limited [2008 (229) ELT 661 (P H)] 4. On the other hand, the learned Authorised Representative on behalf of the Revenue r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently availed cenvat credit, without receipt of raw materials and they do not manufacture any goods that they prepared only invoices in the names of the customers. It has relied upon the statement of Shri Asok Bandmal Bafna, the broker of M/s. Annapurna. The learned Advocate placed a copy of letter dated 31.07.2012 of Assistant Commissioner (Prev.), office of the Commissioner, Ludhiana addressed to the appellant s Advocate in response to information under RTI Act, 2005. It has provided the details of duty payment and mode of payment and also forwarded the attested copy of RG 23A Part-II and ER-1 return of M/s. Annapurna. Thus, it is clearly evident from the record that M/s. Annapurna had paid the duty and filed returns and therefore, the findings of the Commissioner (Appeals) that M/s. Annapurna was not in existence during the material period, cannot be accepted. 7. The Commissioner (Appeals) heavily relied upon the statement of the broker of M/s. Annapurna. There is no reference in the statement of the broker, with whom he has dealt with the appellant Company. The statement of the broker is not corroborated with any evidence. The statement of Agandias would also not corroborate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted form of the appellant. These evidences were not refuted by the lower authorities. I find that the charge of availment of cenvat credit on the basis of invoices without receipt of the goods was on the basis of statements of various persons. The appellant refuted the charges particularly by showing various evidences of receipt of goods, Lorry Receipt, Purity Check report, Payment of Labour Bills and other details, which were not disputed by the lower authorities. The Tribunal in the case of Super Trading Company vs. CCE, Delhi (supra), held as under:- 9. After hearing learned DR, I find that the entire case of the revenue is based upon investigation conducted at the end of the manufactures M/s. Khemka Ispat Ltd. and the statement of their authorized representative and the statement of the first stage dealer. I have gone through the said statement and find that there is no reference to any particular invoices and the same are general statement. The statement of the authorized representative of Khemka reveals that with the loss of business in the year 2002, they entered into an arrangement with the first stage dealer for issuing invoices without the supply of goods so as to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that department is not able to prove that any alternative raw material was received and used in the final products. The Tribunal has also noted that the findings of the Commissioner established that RT-12 returns have been assessed finally by the Range Officer which contains all the documents including the invoices under dispute on the basis of which the modvat credit has been availed and utilised and that payments of the purchase of inputs have been made through cheque/ demand draft. In the present case, I find that appellant had produced several evidence in respect of receipt of inputs and the same were not disputed and the officers proceeded merely on the basis of statements and in this situation, denial of cenvat credit cannot be sustained. 10. The case laws relied upon by the learned Authorised Representative are not applicable in the present case as, in that case, the assessee had not produced any document. The Commissioner (Appeals) had relied the various case laws where it has been held that as per general rule of law, it is the bounden duty of the purchaser to make all such necessary enquiries and to ascertain all the facts relating to the property to be purchased ..... X X X X Extracts X X X X X X X X Extracts X X X X
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