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2015 (10) TMI 104 - CESTAT AHMEDABAD

2015 (10) TMI 104 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Availment on imported Nickel for use in the manufacture of final product - Held that:- Adjudicating authority disallowed the credits of ₹ 1.30 crores on the ground that the appellant availed the credits on the basis of invoice without receipt of the goods. The Tribunal in the respondent s own case dropped the demand which was upheld by Hon ble High Court - submission of the Learned Authorised Representative in respect o .....

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s filed by the Revenue cannot be sustained. - Decided against Revenue. - Appeal No. E/563,564/2007 - Order No. A/11006-11007/2015 - Dated:- 2-7-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) And Mr. P. M. Saleem, Hon ble Member (Technical),JJ. For the Petitioner : Shri Hardik Mode, Advocate Shri Iswarbhai B Patel , Director For the Respondent : Shri J Nagori, Authorised Representative ORDER Per : Mr.P.K. Das, Revenue filed these appeals against Adjudication Order where a portion of demand of .....

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of ₹ 2.09 crores alongwith interest and to impose penalty on the Respondent No 1 and its Director, Respondent No 2 herein. 3. By the impugned adjudication order, the adjudicating authority disallowed the cenvat credit of ₹ 1.30 cores alongwith interest and also imposed a penalty on the Respondent No.1 and ₹ 25 lacs on the Director, Respondent No 2 herein. The balance amount of demand as proposed in the show cause notice was dropped by the Adjudicating Authority. The respondent .....

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Tribunal before the Hon ble Gujarat High Court. By judgment dated 15.9.2009 in Tax Appeal No. 1123/2005 (Commissioner of Central Excise, Ahmedabad II vs Arun Verma, Director and Banian & Berry Bearings Pvt Ltd). The Hon ble Gujarat High Court dismissed the appeal field by the Revenue. 5. The Learned Authorised Representative on behalf of the Revenue reiterates the grounds of appeal. He submits that the evidences in respect of the LR were not appreciated by the Adjudicating Authority. It is .....

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& Alloys & others vs CCE, Vapi [ 2013(2)ECS. 37.(Tri. Ahmd)]. 6. We find that the adjudicating authority disallowed the credits of ₹ 1.30 crores on the ground that the appellant availed the credits on the basis of invoice without receipt of the goods. The Tribunal in the respondent s own case dropped the demand which was upheld by Hon ble High Court. The relevant portion of the decision in the case of Shri Arun Verma (Supra) are as under: 6. We have carefully considered the submiss .....

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been diverted and therefore they were not eligible to take the cenvat credit. He has no doubt relied upon certain additional evidence in the form, of statements to come to a different conclusion in his order dt 29/122/2006. 7.2 Even after the addition evidence relied upon by the Commissioner to pass his second order, there is reliable evidence to come to a conclusion that the material has been diverted. The assessee was registered with the jurisdictional Asstt. Commissioner for the propose of re .....

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records have been manipulated. However, the evidence of the Production Manager on whose instructions Mr Chander Pal Singh has reportedly maintained manipulated records has not been taken. Similarly, statements of persons concerned with transportation have not been corroborated. 7.3 The manufacture of substantial quantity of 304 grade finished product and its clearance are not being disrupted. The 304 grade scrap imported is only to the tune of about 142 MTs. Therefore, use of Nickel for manufact .....

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