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2015 (10) TMI 960 - CESTAT NEW DELHI

2015 (10) TMI 960 - CESTAT NEW DELHI - 2015 (323) E.L.T. 394 (Tri. - Del.) - Denial of CENVAT Credit - Bogus invoices - Issue of invoices without actual receipt of invoices - Held that:- In respect of Date on which M/s. RRB Chemicals obtained registration as registered dealer, the only objection of the Department is that M/s. RRB Chemicals were issuing invoices regarding sale of the G.P. sheets to M/s. AMPL without actually unloading of the goods in their premises and were actually dispatching t .....

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e Cenvat credit to M/s. AMPL and impose penalty on them as well as on M/s. RRB Chemicals. - Impugned order is set aside - Decided in favour of assessee. - E/51893/2014, E/58186 & 59299/2013 and E/51768/2014 - Final Order Nos. A/51447-51450/2015-EX(DB) - Dated:- 9-4-2015 - Shri Rakesh Kumar, Member (T) and S.K. Mohanty, Member (J) Shri Rajesh Chibber, Advocate, for the Assessee. Shri M.S. Negi, (DR), for the Department. ORDER [Order per : Rakesh Kumar, Member (T)]. - The facts giving rise to fili .....

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was being done from the factory premises. Though M/s. RRB Chemicals have Central Excise registration as manufacturer of zinc oxide, they had not obtained registration as a registered dealer for sale of G.P. sheets under cenvatable invoices. M/s. Apollo Metalex Pvt. Ltd., Bulandshahar (U.P.) (AMPL) were purchasing G.P. sheets from M/s. RRB Chemicals who, in turn, were receiving the G.P. sheets from ACCIL. M/s. RRB Chemicals in respect of the consignments of G.P. sheets sold to them by ACCIL were .....

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he consignments of G.P. Sheets sold by them were directly being supplied by ACCIL to AMPL, M/s. AMPL would not be eligible for Cenvat credit on the basis of the invoices issued by M/s. RRB Chemicals. It is on this basis that the Commissioner vide order-in-original dated 34-35/Comm/NOIDA/2013-14, dated 31-12-2013 has confirmed the Cenvat credit of ₹ 2,49,93,425/- against M/s. AMPL along with interest and while penalty of same amount has been imposed on AMPL, penalty of same amount has also .....

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r Cenvat credit, as though M/s. RRB Chemicals were issuing invoices for G.P. Sheets to M/s. AMPL as registered dealer, the goods were hot being received in the premises of RRB Chemicals. It is on this basis that the Commissioner vide order-in-original dated 10-5-2013 has confirmed the Cenvat credit demand of ₹ 2,29,13,482/- against M/s. AMPL along with interest and besides this, while equal amount of penalty was imposed on M/s. AMPL, penalty of ₹ 4 Lakh was imposed on M/s. RRB Chemic .....

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registration as a registered dealer by M/s. RRB Chemicals or during the period subsequent to obtaining of separate registration as a registered dealer by RRB Chemicals, it has not been denied that the goods covered under the invoices issued by RRB Chemicals to M/s. AMPL, had been received by AMPL and that just because the goods were supplied directly by ACCIL to M/s. AMPL under the invoices of M/s. RRB Chemicals, the Cenvat credit cannot be denied to M/s. AMPL. He also pleaded that in the circu .....

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e the same were being dispatched to M/s. AMPL, it was found that there was no facility in the factory of M/s. RRB Chemicals for unloading and loading of the G.P. sheets and also the transporters through which the consignment of G.P. sheets are claimed to have been dispatched to M/s. AMPL were found to be fake. He, therefore, pleaded that there is no infirmity in the impugned order. 6. We have considered the submissions from both the sides and perused the records. 7. M/s. RRB Chemicals .....

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envat credit in their RG 23A Account in respect of the G.P sheets and they were also clearing the G.P Sheets as such under the invoices issued to M/s. AMPL on reversal of the credit to M/s. AMPL and on the basis of such invoices, M/s. AMPL were availing Cenvat credit. In respect of this practice, the Department s objection is that the investigation revealed that G.P. sheets were not being unloaded in the factory of M/s. RRB Chemicals and there is no evidence that G.P. sheets were dispatched from .....

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