TMI Blog2015 (5) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... Welding Electrodes, Bearing and Paints etc - cenvat credit of ₹ 17,49,974/- availed fraudulently on the basis of documents without receipt of 716.1225 MT of MS Steel/Sheets - Held that: - the lower Authorities have held the case in favor of the Respondent by holding that there was no error involved in availing credit. The quantity of the goods in terms of weight cannot be compared with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit. Denial of CENVAT credit and recovery of amount not justified - appeal rejected - decided against Revenue. - E/2634/2007 -Ex[SM] - FINAL ORDER NO. 54138/2015 - Dated:- 26-5-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. R K Mishra, DR for the Appellants Mr. Z U Alvi, Advocate for the Respondent ORDER Heard both the sides and perused the records. 2. The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondent had availed cenvat credit of ₹ 17,49,974/- fraudulently on the basis of documents without receipt of 716.1225 MT of MS Steel/Sheets. On the basis of such investigation, the Central Excise Department initiated show cause proceedings for recovery of irregularly availed cenvat credit from the respondent. The SCN dated 18.07.2005 issued in this regard, was adjudicated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in terms of weight cannot be compared with the number of the parts/ equipments sold, the allegation cannot be laveled for non-receipt of the input material for use in or in relation to manufacture of the final product. ii) The allegation of non-receipt of raw material and availment of cenvat credit on proper documents are not sustainable because from clearance of so much value of finished g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of Cenvat Credit, justifying confirmation of demand on the alleged ground that the duty paid inputs have not been received in the factory. 4. I find from the above observations of the Lower Authorities that upon analysis of the facts in detail, duty demand proposed in the SCN has been dropped. Hence, I do not find any infirmity in the impugned order and accordingly, appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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