TMI Blog2018 (1) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... hough the invoice in respect of HR Trimming was issue by Jindal Iron & Steel Co. Ltd. on which the appellant availed the cenvat credit but in none of the statements of transporter or boker, the name of the present appellant was indicated regarding the diversion of the goods to the Gujarat based parties - The statement of Shri Vshal Bhushan director of the appellant company is exculpatory, he has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods covered under the said invoices transported and delivered to Viramgam, Gujarat based parties. The DGCEI investigated the case and relied upon various statements of transporter, Gujarat based buyers of the goods, brokers. Accordingly cenvat credit on the invoice of Jindal Iron Steel Co. Ltd was disallowed to the appellant and a personal penalty was imposed on the director of the appellant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the appellant is not established. He placed reliance on the Hon'ble Gujarat High Court judgment in the case of Commissioner Vs. Motabhai Iron Steel Industries - 2015(316 )ELT 374(Guj). 3. Shri H.M. Dixit, Ld. Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. He further submits that in the other cases where the common inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit but in none of the statements of transporter or boker, the name of the present appellant was indicated regarding the diversion of the goods to the Gujarat based parties. The statement of Shri Vshal Bhushan director of the appellant company is exculpatory, he has not admitted the non receipt of the goods, rather he stated that the appellant company purchased the HR Trimming from JISCO. In para ..... X X X X Extracts X X X X X X X X Extracts X X X X
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