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Commissioner of C. Ex., Delhi-III Versus J.D. Auto Electricals (P) Ltd.

2015 (4) TMI 1046 - CESTAT NEW DELHI

Availing Cenvat credit without actually receiving the goods - onus to prove - modus operandi - diversion of the duty paid brass circles/strips in the open market - Held that:- the only case has been booked against the respondent on the premise that M/s. AMC has diverted the goods as they have altered the description of goods in the invoices issued by them showing the goods supplied by manufacturer/supplier showing the description of goods as brass sheets. But Revenue has failed to produce corrob .....

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emsp;The brief facts of the case are that respondents is engaged in the manufacture of thermal wiring harnesses and registered with the department. On the basis of information received by the department that M/s. Arihanta Metal Corpn. a registered dealer is dealing in brass sheets, brass circles copper strips have procured the goods from M/s. Agarwal Metal Works and altered the description of goods by issuing invoices to the respondent showing the description of the goods as brass sheets instead .....

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d. The show cause notice was adjudicated, demand of duty along with interest was confirmed, penalty was also imposed. That order was challenged by the respondents before Commissioner (Appeals) who set aside the order of adjudication. Therefore, Revenue is before me. 3. Respondent has also filed cross-objection against the appeal filed by the Revenue. 4. The learned AR submits that as a result of investigation, it was found that M/s. AMC procured the duty paid brass strips/circles from .....

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s taken the Cenvat credit are goods on which appropriate duty of Excise as indicated in the documents are accompanying the goods has been paid. As it is clear that respondent has taken and utilized the Cenvat credit wrongly, on account of fraud, collusion with M/s. AMC by altering the description of the goods in purchase invoice issued enabling the respondents to avail the Cenvat credit and the respondents has suppressed the material fact with sole and wilful intent to avail inadmissible Cenvat .....

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