TMI Blog2016 (8) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner of Central Excise (Appeals), Mumbai-I wherein Ld. Commissioner(Appeals) upheld the Order-in-Original and dismissed the appeals of the appellants. 2. The fact of the case is that M/s. Steel Rolling Mill of Maharashtra(M/s. SRMM), having its factory located at Village Gandhre, New MSEB Sub Station, Taluka-Wada, District -Thane is engaged in manufacture of Mild Steel, Ingots falling under Chapter 72 of the First schedule to the Central Excise Tariff Act, 1985. They are availing Cenvat credit facility under Cenvat Credit Rules, 2004. On the basis of an intelligence developed by the officers of Directorate General of Central Excise Intelligence, Mumbai Zonal Unit that M/s. SRMM, are availing irregular cenvat credits on the invoices issued by M/s. Ispat Industries Ltd., Kalmeshwar, Nagpur, a manufacturers, without actually receiving the material covered therein. 3. Department had initiated enquiry and investigations at various places like Raipur, Nagpur, Viramgam and Mumbai against the concerned transporters, M/s. Ispat Industries Limited, the Viramgam based dealers and the broker. The officers had, during the course of inquiry and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case also can be decided only on the basis of decisions in above referred cases. No much discussion is warranted as all the evidences which are almost common in case cited above as well as in present case. This Tribunal in all the above referred judgments have considered all common facts and evidences and came to conclusion that it was case of fraudulent passing of Cenvat credit without receipt of input by the beneficiary. In the case of Amar Ispat Pvt Ltd(supra) decisions the Tribunal held as under: 9. In the present case, the Revenue has raised the demand in respect of 403 invoices. Invoices are pertaining to HR trimmings. Revenue's case is that the said HR trimmings were transported from Jindals, Vasind/Tarapur to Viramgam based dealers/SSI units while the corresponding invoices were made in the name of the main appellant and the said invoices did not travel along with the goods, but only the invoices were received by the main appellant and they took credit on the basis of such invoices without receiving the HR trimmings. During the investigation, the main appellant and their officials including appellant No.2 were specifically asked whether they have any e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat. (ii) - vi) From the records of M/s. New Shri Swaminarayan Transport it was found that 84 vehicles consigned to M/s. AIPL from M/s. JISCO M/s. JSAL were in fact transported the goods to various destinations in Gujarat. The vehicle numbers in the above 84 cases are appearing on the invoices issued by M/s. JISCO M/s. JSAL in the name of M/s. AIPL. (iii) - vii) Vehicle No. GJ 10 U 8157 and GJ 13 T 5226 owned by Shri Suresh Jayantilal Vyas, were appearing on ten invoices of M/s. JISCO M/s. JSAL which was in fact indicating that the goods i.e. H.R. Trimmings M.S. scrap were transported to Gujarat and not to the factory premises of M/s. AIPL. (iv) - viii) From the records of M/s. Gayatri Transport Service it was found that the goods covered under invoice No. 12109063 dated 31/2003 of M/s. JISCO, Tarapur issued in favour of M/s. AIPL was transported to Satej in vehicle No. GJ 11 W 2910. (v) - iv) Further from the records of M/s. Star Industries, Tarapur it was found that goods consigned to M/s. AIPL from M/s. JISCO, Vasind under invoice No. 1306515 dated 11.9.2003 and 1307516 dated 11.10.2003 through vehicle No. MCT 5101 and MCU 1051 respectively were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer to use HR trimmings in coil form for purpose of melting. 10. The learned counsel for the appellants' main grievance is relating to non-permission of cross-examination by the adjudicating authority. We find in the present case that the appellant wanted to cross-examine mainly the co-noticees and as held by this Tribunal in the case of Maya Mahal Industies (supra) as also in the case of Jagdish Shanker Trivedi (supra) read with Article 20(3) of the Constitution of India, we are of the view that no prejudice has been caused to the appellants, particularly keeping in view the fact that they themselves did not produce a single evidence that the HR trimmings were transported to their factory and were received in their factory. They have also not given any explanation with reference to the records recovered from various transporters. Thus, even if the statements of the co-noticees are ignored, the demand will still hold good. If the main appellant would have produced some evidence to contradict Revenue's claim, we would perhaps be inclined to hold that denial of cross-examination has prejudiced their case. This Tribunal in the case of Jagdish Shanker Trivedi (supra) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers in Mumbai/Nagpur and the traders based in Viramgam have been recorded by Central Excise Intelligence and with reference to other cases. These persons are common in all such investigations. Few days back, we have decided a similar case in respect of Bhagwati Steelcast Ltd. wherein also some of the appellants are common and there the statements given by the appellants were more to the point. We have absolutely no hesitation whatsoever in holding that the appellant No. 3, 4 and 5 are Viramgam based brokers/traders who in fact were participating in the auction bidding process either themselves or through brokers based in Mumbai and were purchasing the HR trimmings from manufacturers such as Jindals in this case. Later on. the HR trimmings were going to Viramgam. Since the invoices of such HR trimmings were of no use to them, they were trading the invoices through brokers based in Mumbai who in turn were locating the furnace units who could fraudulently avail the credit based on such invoices. The cash amount of HR trimmings being sent through angadia or other services from Viramgam and nearby area and were being converted into Bank Draft etc. through banking channels either by such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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