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Commissioner of Central Excise Versus Rishi Steel And Alloys Ltd.

2018 (1) TMI 416 - CESTAT MUMBAI

CENVAT Credit taken without receipt of goods - Held that: - the Commissioner (Appeals) has upheld the demand in respect of many invoices where the credit was taken without receipt of goods. This establishes that the respondents were engaged in malpractices - Revenue has been able to establish the evidence of non-existence of transport lines, RTO, banking transactions and missing weighment slips that there was a reason to doubt receipt of goods - the above evidence is sufficient to discharge the .....

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r the last more than 10 occasions. Thus, the matter is being taken up for final disposal on the basis of cross objection filed by the respondents. 3. Ld. AR for the Revenue pointed out that a case was booked against the respondent alleging that they had taken credit without receipt of goods. The demand was originally confirmed by the original adjudicating authority against which the appellant approached the Settlement Commission which settled the matter with duty amount of ₹ 28,36,864/- an .....

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enalty under Section 11AC was imposed. The demand of interest under Rule 57 (1) (5) of the Central Excise Rules, 1944 was also imposed. Aggrieved by the said order, the respondent approached the Commissioner (Appeals), who partly allowed the appeal of the respondent. Against the said order of Commissioner (Appeals), revenue is in appeal before the Tribunal. Ld. AR pointed out that the Commissioner has set aside the part of the demand on the following grounds: (iv) As regard the rest invoices, de .....

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s. The transport lines may have changed location and address, hence non-availability of transporter lines is no ground for rejection of modvat claim. Physical movement of vehicles could have been verified. Input output ratio etc. could have been drawn. 3.1 He argued that in terms of Rule 9 of Cenvat Credit Rules, 2004 the onus of proving that the goods have been received is on the personal taking credit. He pointed out that sufficient evidence was produced which indicated that the goods were not .....

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out that in respect of invoices where the demands have been set aside by the Commissioner following evidence was produced before him: (i) Transport lines in which the goods have been claimed to have been transported are non-existent, the employees of the respondent have admitted that the transactions were fraudulent in order to do the fraudulent transaction they had been bank account in Jalna. Revenue has been able to establish that the suppliers of the goods never transferred to Jalna through .....

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