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2015 (10) TMI 2194 - CESTAT AHMEDABAD

2015 (10) TMI 2194 - CESTAT AHMEDABAD - 2015 (330) E.L.T. 581 (Tri. - Ahmd.) - Denial of CENVAT credit - Bogus invoices - Issue of invoices without actual supply of goods - Held that:- The main party M/s Deepak Processors has not filed any appeal against the said OIO. It is observed that M/s. Deepak Proceessors availed CENVAT credit without receipt of goods. Subsequently, rebate claims of ₹ 24,21,201/- filed by M/s Deepak Processors were also rejected by the Adjudicating Authority under Se .....

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ices without physically transacting in goods and passed on only CENVAT credit to M/s Deepak Processors. - Decided against assessee. - Appeal No : E/1407/2011 - Order No. A/10924 / 2015 - Dated:- 25-6-2015 - MR. H.K., J. For The Appellant : Shri Naveen Gheewala, Consultant For The Respondent : Shri Govind Jha, Authorised Representative Per: H.K. Thakur This appeal has been filed by the appellant with respect to O.I.O. 17/MP/2010 Dated 29.04.2015 under which a penalty of ₹ 5,00,000/- has bee .....

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essors on which CENVAT credit was taken. He filed copies of ER-I s for the relevant period to establish that all the inputs alongwith the duty paid documents were supplied. Learned consultant also relied upon the judgement of Hon ble Gujarat High Court in the case of Commissioner of Central Excise vs Sakeen Alloys Pvt. Ltd. [2014 (308) E.L.T. 655 (Guj.)], which has been upheld by Hon ble Supreme Court as per 2015 (319) E.L.T. 117. It was the case of Learned Consultant that there should be a posi .....

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ind Jha, (AR) appearing on behalf of the Revneue argued that appellant clearly admitted during the course of investigation that no goods were supplied against the duty paid documents for which M/s Deepak Processors took credit and claimed rebates of ₹ 24,21,201/-. Learned AR made the Bench go through the statement of Shri Awadh Narayan Singh proprietor of M/s Deepak Processors, where in his statement Dated 29.04.2008, he has admitted that CENVAT credit was availed by M/s Deepak Processors .....

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ase law of Commissioner of Central Excise, Mumbai vs M/s Kalvert Foods India Pvt Ltd. [2011-TIOL-76-SC-CX)] where it is held that statements recorded by the officers of Central Excise are admissible. 4. Heard both the sides and perused the case records. The case of the appellant is that no penalty upon Shri Sarin Chevli Proprietor of M/s. Sai Textiles, Surat, is admissible as appellant has supplied grey fabric to M/s Deepak Processors under CENVAT paid documents. It is the case of appellant that .....

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a question of imposition of penalty imposed under O.I.O. Dated 31.03.2011 passed by the Adjudicating Authority. The main party M/s Deepak Processors has not filed any appeal against the said OIO. It is observed that M/s. Deepak Proceessors availed CENVAT credit without receipt of goods. Subsequently, rebate claims of ₹ 24,21,201/- filed by M/s Deepak Processors were also rejected by the Adjudicating Authority under Section 11 B of the Central Excise Act, 1944. It is also not correct that p .....

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