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2016 (8) TMI 1065 - CESTAT KOLKATA

2016 (8) TMI 1065 - CESTAT KOLKATA - TMI - Whether Appellant M/s.Sai Electrocasting Ltd. (Now M/s.Super Smelters Ltd., Unit-2) has correctly taken Cenvat Credit on certain capital goods received in their factory premises along with duty paying documents - Held that:- in view of the settled proposition of law it cannot be held that Respondent had any mala fide intention to take wrong Cenvat Credit when both capital goods and the duty paying documents, bearing the registration number of the suppli .....

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t the Revenue - Appeal Nos. E/600-604/10 - Order No. FO/A/75889-75893/2016 - Dated:- 26-8-2016 - Shri H. K. Thakur, Member ( Technical ) Shri A.Roy, Supdt.(AR) for the Revenue Shri S.P.Mazumdar, Advocate for the Respondent ORDER Per Shri H.K.Thakur. These Appeals have been filed by the Revenue against Order-in-Appeal No.46-50/RAN/2010 dated 23.04.2010 passed by the Commissioner(Appeals) of Central Excise & Servcie Tax, Ranchi as first appellate authority. 2. Shri A.Roy, Supdt.(AR) appearing .....

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ods found in the premises were not possessing any mark, serial number, date of manufacture, batch number etc.. It is the case of the Revenue that Appellant has not taken sufficient precautions as prescribed under Rule 9(3) of the Cenvat Credit Rules, 2004 (CCR). That Appellant has placed an order for more than ₹ 1.00 Crore for a transaction being done for the first time over telephone. It is, therefore, the case of the Revenue that first appellate authority has not appreciated the facts pr .....

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eps taken by the recipient with respect to appropriate duty paid as indicated in the documents and also the existence of the supplier. It is his case that since duty was indicated on the document and Central Excise registration was also available on the document. That requirements under Rule 9(3) of CCR does not specify that infrastructure details of the supplier should also be ascertained. 3.1 Learned Advocate relied upon the following case laws on the issue:- (i) Bhiwani Industries Ltd. v. CCE .....

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re made available to department and the capital goods were installed in their factory premises. That anti-evasion party of the department also visited their plant and found the said machinery in running condition, which was duly mentioned in the Officer s Inspection Report. It was also argued by the learned Advocate appearing on behalf of the Respondents that demand is time barred and there is no evidence on record that Respondents were a party to any fraud, if any, committed by the supplier of .....

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of capital goods for which Cenvat Credit has been taken by the Respondent. It is observed from the case records that both the duty paying documents and the capital goods were received by the Respondent and reflected in their statutory records. It is also observed from para 25 of the Order-in-Order dated 29.01.2010 passed by the Adjudicating authority that the supplier had a Central Excise registration No.AAECA0741KXM001, which was suspended only with effect from 12.08.2007. Once a registration n .....

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notice of the Bench any such statement/documents conveying that the Respondent had such knowledge. 6. It is observed that CESTAT, Ahmedabad Bench in the case of M/s.Dhakad Metal Corporation, M/s. Bhavna Metal Company v. Commissioner of Central Excise & Service Tax, Daman (supra) under similar facts passed the following observations.:- 6. Heard both sides and perused the case records. The issue involved in the present appeals is whether appellant M/s. Dhakad Metal Corporation is eligible to .....

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hakad Metal Corporation was aware that the inputs received had been shown manufactured by M/s. Prasun Ferro Alloys & Metal Casting Pvt. Limited which had no facility for manufacturing of such inputs. It is beyond comprehension that a man will get invoices without inputs and separately acquire inputs clandestinely from other sources to manufacture his goods. There is no whisper about M/s. Dhakad Metal Corporation to be indulging in clandestine removal of finished goods in these proceedings. I .....

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