TMI Blog2017 (5) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation, Bhiwandi to Rashtriya Metal Industries Ltd. Therefore, it cannot be said that even regarding the offence of fraudulent credit, the present appellants are involved - penalty set aside - appeal allowed - decided in favor of appellant. - E/241 to 244/12 - A/87186-87189/17/SMB - Dated:- 26-4-2017 - Mr. Ramesh Nair, Member (Judicial) Shri.V.S.Sejpal, Advocate for appellant Shri.N.N. Pabhudesai, Supdt. (AR) for respondent ORDER Per: Ramesh Nair 1. The fact of the case is that the case was made out for fraudulent availment of Cenvat credit by M/s. Rashtriya Metal Industries Ltd., on the invoices issued by Bhiwandi based dealer, viz., Nakoda Trading Corporation. The present appellants who are either transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvatable document and secondly they have not dealt with the goods which are liable for confiscation. 3. Shri N.N. Prabhudesai, learned Superintendent, (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. He placed reliance on the following judgements: a) Sushant Agarwal - 2006 (202) ELt 700 (Tri-Kol) b) Vishan Shamlal Milwani - 2006 (202) EKt 90 (Tri-Mum) c) MK Jain - 2013 (291) ELT 456 (Tri-Del) d) Akash Fabrics - 2009 (241) ELT 456 (Tri-Ahmd) e) Sanjay Vimalbhai Deora - 2014 (306) ELT 533 (Guj) f) Sanjay Vimalbhai Deora - 2014 (309) ELT A131(SC) g) Navneet Agarwal - 2012 (276) ELT 515 (Tri-Ahmd) h) Vee Kay Enterprises - 2011 (266) ELT 436 (P H) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Bhiwandi. In my considered view the act of the appellants does not cover under Rule 26 for the reason that the appellants have neither dealt with any goods, which is liable for confiscation. Secondly, the issuance of LRs does not fall under any offence under Central Excise law. The LR is not a duty paying document on the basis of which Cenvat Credit can be claimed. The penalty under Rule 26 was imposed with reference to fraudulent availment of Cenvat credit by M/s.Rashtriya Metal Industries Ltd. The LR is only showing the transportation from ICD Tughlakabad to Nakoda Trading Corporation. The issue of fraudulent availment of Cenvat Credit is related to the cenvatable invoice issued by Nakoda Trading Corporation, Bhiwandi to Rashtriya Meta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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