2018 (2) TMI 806

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..... respondent ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 30.11.2012 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. The brief facts of the case are that an intelligence was received by the department that one Shri Veekay Industries was showing fraudulent purchase of raw material from two dealers viz. Jagdamba Steels and M/s Daga Tradin .....

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..... Ltd. (RINL) and supplied the same to M/s Veekay Industries on the cover of valid invoices. He also submitted sample copies of delivery challan-cum- invoices issued by M/s RINL in favour of the appellant company, evidencing receipt of the goods in its registered premises. Further, he also produced the transport documents and the affidavit of the transporters, stating that the goods were transported .....

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..... aga Trading Co. is concerned, the allegation cannot be levelled that the goods were not purchased from RINL and supplied to M/s Veekay Industries. Since, the department has not adduced any plausible evidence to substantiate its stand that the appellant did not supply the goods and only issued invoices, facilitating the buyer to avail Cenvat credit, such stand of department cannot be accepted in vi .....

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