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M/s Victora Tools Engineers (P) Ltd. Versus C.C.E. Delhi-IV

2015 (11) TMI 699 - CESTAT NEW DELHI

Denial of CENVAT Credit - receipt of invoices without actual receipt of goods - allegation that suppliers have passed on inadmissible cenvat credit to various manufacturers including the appellants without actually supplying/ delivering the goods. - Held that:- No iota of credible evidence has been brought on record to prove non-receipt of goods by the appellant. Though, the statements recorded from outside agencies have been relied on for confirmation of the duty demand, but the same nowhere st .....

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in the eyes of law. Thus, I am of the view that confirmation of the cenvat demand, imposition of penalty by the Authorities below are liable to be set aside. - Decided in favour of assessee. - Excise Appeal No. E/59182/2013 -Ex[SM] - FINAL ORDER NO. 51474 /2015 - Dated:- 26-5-2015 - Mr. S.K. Mohanty, Member (Judicial) For the Respondent : Mr. N K Sharma, Advocate For the Petitioner : Mr. M R Sharma, DR ORDER Per S. K. Mohanty: Brief facts of the case, leading to this appeal, are as follows:- Th .....

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been taken by the appellant based on the invoices issued by M/s Bhagwati Trading Company and M/s Ayushi Steel Company (P) Ltd. Faridabad. Further, investigations carried out in the place of the above suppliers reveal that those suppliers have passed on inadmissible cenvat credit to various manufacturers including the appellants without actually supplying/ delivering the goods. The Jurisdictional Range Superintendent intimated the appellant regarding taking of such irregular credit, and immediate .....

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deserves the right to contest the matter in appeal. Subsequently, Show Cause Proceedings were initiated against the appellant, seeking recovery of irregularly availed cenvat credit and the same were culminated in the Adjudication Order dated 5.6.2012 wherein, besides confirming the Cenvat demand, an equal amount of penalty has been imposed on the appellant. Further, interest amounting to ₹ 65,312/- has also been confirmed in the said order. Feeling aggrieved with the said Adjudication orde .....

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ed from the cenvat credit taken on such input services. He, further submits that the disputed goods have been received from M/s Bhagwati Trading Company & M/s Ayushi Steel Company under proper and valid duty paying documents and that upon receipt of the disputed goods in the factory, the receipt particulars have been duly entered in the prescribed cenvat record i.e. RG-23A Part-I and Part-II register. The Ld. Counsel further submits that the appellant had also maintained other records to pro .....

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the appellant. 3. Per contra, the Ld. A.R. Mr. M.R. Sharma appearing for the Respondent reiterated the findings recorded in the impugned order to justify confirmation of the duty demand and imposition of penalty. 4. The short question involved in this appeal for determination by this Tribunal is, as to whether, the duty liability can be fastened on the appellant on the alleged ground that the goods covered under the invoices issued by the second stage dealer has not been received in the factory. .....

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