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Commissioner of Central Excise, Aurangabad Versus Nilesh Steel And Alloys Pvt. Ltd.

2018 (1) TMI 478 - CESTAT MUMBAI

CENVAT credit - duty paying documents - fake and parallel invoices - scope of SCN - Held that: - The first appellate authority clearly records that the instant show cause notice dated 2.9.2013 which has been adjudicated by the lower authority and in appeal before him was in respect of disallowance of cenvat credit on the ground that the respondent No.1, Nilesh Steel & Alloys Pvt. Ltd., had not received the goods in the factory premises - the factual position as to confirmation of duty liability .....

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ter lies in a short compass, the appeal is taken up for disposal even in the absence of any representation from the respondent. 3. The brief facts that arise for appeal is the respondent herein had availed cenvat credit of an amount of ₹ 36,52,368/- during the period January 2011 to May 2011 on the invoices issued by one M/s. Ravi Steel Industries, Nagpur. On an investigation, it was found that cenvat credit availed by the respondent herein was ineligible as the invoices on which cenvat cr .....

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nished goods cleared by the respondent as liable to confiscation under the provisions of Rule 25 and imposed a penalty on the respondent and the directors thereof. Aggrieved by such an order, an appeal was preferred before the first appellate authority on various points. The first appellate authority after following due process of law, set aside the order-in-original against the respondent herein. 4. Learned departmental re-presentative takes me through the entire records and submits that the fi .....

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of the inputs is on the person who is availing the credit and it is on record that Ravi Steel Industries had not discharged this duty liability for the period January 2011 to May 2011. Hence the cenvat credit availed is incorrect. (iii) The inputs have not been received by respondent No.1 and the goods were not all brought to the factory as the transaction remained only on paper to avail illegal credit. (iv) The respondent is working under self assessment procedure as per Rule 9(5) and they shou .....

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e authority in the impugned order in para 47 has clearly recorded that the respondent herein was issued two show cause notices. Show cause notice dated 4.4.2013 was in respect of imposition of penalty on the respondent No.1 for receiving the goods which are non-duty paid and liable for confiscation. The first appellate authority in para 47 has reproduced the findings of the Commissioner of Central Excise, Nagpur-II who adjudicated the said show cause notice dated 4.4.2013 and he records that the .....

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him was in respect of disallowance of cenvat credit on the ground that the respondent No.1, Nilesh Steel & Alloys Pvt. Ltd., had not received the goods in the factory premises. It was the argument of the learned departmental representative that the said show cause notice talks about receipt of duty paid inputs. I find that the first appellate authority after going through the relevant provisions of Rule 3 and Rule 9 of the Cenvat Credit Rules, 2004 and the judgments in the case of Bhawani C .....

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