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M/s Kranti Metal Pvt Ltd. Versus CCE & ST Hyderabad

CENVAT credit - duty paying documents - non receipt of inputs - Held that: - No discrepancy is pointed out by department on the respective dates in the registers maintained by the appellant. The department has also not conducted any investigation with regard to the transportation of goods to the appellant company - Other than mere allegation that some entries were found in the private note book of a third party there is no evidence to prove fraudulent availment of credit - there is no ground to .....

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sed by the Commissioner (Appeals) who upheld the confirmation of demand interest and penalties. 2. The appellants are engaged in the manufacture of aluminium bottles and are registered with Central Excise Department. Pursuant to search conducted in the residential premises of Sh. Prabhakar who was then, the Manager of the Karnataka Metal Company (KMC), investigations were conducted in the premises of appellant company also. Statement of the Director of the appellant company was recorded. From th .....

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nal authority confirmed the demand along with interest and imposed equal amount of penalty on appellant company, besides separate penalty of ₹ 2,000/- on Sh. T. Chenna Reddy, Director of the appellant company. A penalty of ₹ 1,06,226/- was imposed on KMC and penalty of ₹ 43,726/- was imposed on Agarvanshi Ltd. The present appeal is filed by the appellant company namely M/s Kranti Metal Private Ltd. 3. On behalf of the appellant, the Ld. Counsel submitted that the case of depart .....

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nt. The appellant has maintained proper records for the consumption of raw materials, manufacture of goods using the raw materials and clearance of the finished goods on payment of duty. Though these records were scrutinised by the officers of the department no objection was raised. The department made enquiries at the end of KMC and there is no incriminating evidence against the appellant. The central excise invoices upon which the appellant received the inputs from KMC was furnished to the dep .....

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dings that the department has solely relied upon the statement made by Sh. Prabhakar, the adjudicating authority has made contradicting statements to confirm the demand. It is also pointed out by the Ld. Counsel that the department has failed to establish how the appellant has manufactured finished goods during the relevant period if the inputs as per the invoice were not actually received by the appellant. The accounts maintained by the appellant have not been dis-credited with regard to this a .....

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Hyderabad-IV [2016-TIOL-1611-CESTAT-Hyd]. 5. Against this, the Ld. AR Sh. P.S. Reddy reiterated the findings in the impugned order. He submitted that the private note books recovered in the course of search conducted in the residential premises of Sh. Prabhakar revealed entries which points to the involvement of the appellant herein. The appellant has been purchasing inputs, viz; aluminium rolled products from KMC as well as AAL. KMC is the first stage dealer whereas AAL is the manufacturer. Th .....

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d will prove that the appellants have received invoice without actual receipt of inputs. 6. I have heard the submissions made before me. As rightly pointed by the Ld. Counsel for appellant, the Tribunal in several cases filed by department as well as assessee has analysed the evidence un-earthed during the search conducted in the residential premises of Sh. Prabhakar and put forward on the basis of entries in such note books maintained by Sh. Prabhakar. The officers of the department have conduc .....

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dence to show how the appellant has received inputs for manufacture of final products, if on the particular alleged dates, they have not received inputs and had received only cenvatable invoices. No discrepancy is pointed out by department on the respective dates in the registers maintained by the appellant. The department has also not conducted any investigation with regard to the transportation of goods to the appellant company. The discussion made by the Tribunal in the case of Sree Lakshmi I .....

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products by him in his personal capacity in April, 2003.Thus the entries do not reflect any connection with the appellant. Again the appellants have purchased major raw material from KMC. The allegation raised now is that appellants did not receive the goods, but received only invoices. If so, in the absence of evidence to prove that appellants have procured raw material from local market, the production of finished goods and cleared by paying duty cannot be explained. Even though it is alleged .....

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