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DEE VEE Metals, Vignesh Alloys Pvt. Ltd., R. Vijaykumar, Reliance Trading Co., Reliance Enterprises, Rajdhani Enterprises, Vaibhav Metals, Bothra Metals and Alloys Ltd., Shri Padmavathi Metals, Shriniwas Impex, Reliance Shipping and Transport Co., Chandrabahn A Singh, Reliance Overseas Services, Rakesh Bhagwan Singh, Kalpesh jain And A Abba and Sons Versus CCE, Coimbatore

2015 (11) TMI 369 - CESTAT CHENNAI

Waiver of pre deposit - availment of cenvat credit - Non receipt of inputs - Held that:- Appellants have availed credit on CVD paid on the aluminium scrap based on the invoices. Taking into account the amount already appropriated, prima facie, appellants have not made out a case for waiver of predeposit - Upon makin pre deposit M/s. Vignesh Alloys Pvt. Ltd., predeposit of balance duty and penalty on them and predeposit of penalty imposed on its Director Shri R. Vijaykumar shall stand waived and .....

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maniyan, AC (AR) Appeal No. E/S/41292/2014 in E/41056/2014, E/S/41293/2014 in E/41057/2014, E/S/41294/2014 in E/41058/2014, E/S/41295/2014 in E/41059/2014, E/S/41296/2014 in E/41060/2014, E/S/41297/2014 in E/41061/2014, E/S/41298/2014 in E/41062/2014, E/S/41299/2014 in E/41063/2014, E/S/41300/2014 in E/41064/2014, E/S/41304/2014 in E/41070/2014, E/S/41309/2014 in E/41074/2014, E/S/41312/2014 in E/41077/2014, E/S/41319/2014 in E/41085/2014, E/S/41320/2014 in E/41086/2014, E/S/41321/2014 in E/4108 .....

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f the appellants are represented by Shri S.Durairaj, Advocate. 4. The issue relates to availment of cenvat credit on the invoices without receipt of inputs viz. Aluminium Scrap. DGCEI, Mumbai registered an offence case and investigated the case and issued SCN dt. 6.11.2009. The adjudicating authority viz. Commissioner of Central Excise, Coimbatore in his order dt. 31.12.2013 confirmed the demand and recovery of ₹ 3,14,24,906/- as ineligible cenvat credit and also imposed equivalent penalty .....

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t of ₹ 2,00,94,009/- was debited. Revenue on verification considered that debit was erroneous and issued a SCN dt. 6.6.2014 demanding erroneous debit amount. He further submits that Shri R.Vijaykumar (Sl.No.3) is the Director of appellant M/s.Vignesh Alloys Pvt. Ltd. and the proprieties of the company have already been attached by Canara Bank under SARFAESI Act,2002. He also submits that appellants at Sl.No.7 to 11 have partly deposited of the penalties as under :- S.No Appeal No. Appellan .....

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im for debit of ₹ 2,00,94,009/- has already been rejected by the department and SCN has been issued for demanding cenvat credit. 7. After hearing both sides and on perusal of OIO, statements and the diversion of imported scrap whereas the appellants have availed credit on CVD paid on the aluminium scrap based on the invoices. Taking into account the amount already appropriated, prima facie, appellants have not made out a case for waiver of predeposit. Accordingly we direct the following ap .....

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