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TMI Blog2018 (3) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... and redemption fine was confirmed by the Adjudicating authority on the ground that respondent have not received the material and they have only received the invoices and availed fraudulent credit. The entire case is based on the RTO report wherein in some of the vehicle it was found that it is not capable of transporting goods. The case was based on some enquiry of clandestine removal against M/s. Ravi Steel, Nagpur, on whose invoices respondent has availed credit. 2. Shri. Vivek Dwivedi, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterating ground of appeal submits that in the RTO report it is established that the vehicle shown to have transported the goods are not capable of transporting goods which shows that goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce such as record of receipt of subject input, use thereof and production out of the said input on the basis of Form-4 register, GRN, production record etc. From this record there is no indication that goods in question were not received by the respondent. He submits that statement given by employee of the respondent company as well as Director of the Company are clearly ex-culpattary wherein it was clearly stated that goods were received by respondent company in their factory and used for production. He submits that there is no conclusive evidence to establish that there is no receipt of input by the respondent company. He further submits that as regard the issue whether the supplier M/s. Ravi Steel Industries, Nagpur has paid the duty or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avi Steel Industries, Nagpur the adjudicating authority in the Order No. 54-106/ST/NGP-11/2015 dated 23-12-2015 recorded following facts; "25.3.1. During the period 2010-2011, Noticee No.16 purchased 81 NOs. of consignments of Waste and Scrap of Steel of quantity 1581.590MT valued at Rs. 2,94,03,303/- under the cover of sale invoices Nos. 29/dated 09.06.2010 to 34/dated 10-06-2010, 70/dated 10.7.2010 to 84/dated 24.7.2010, 95/dated 29.7.2010 to 101/dated 30.7.2010, 121/dated 6.8.2010 to 126/dated 7.8.2010, 136/dated 12.8.2010, 139/dated 12.8.2010 to 142/dated 13.8.2010, 159/dated 17.8.2020 to 169/dated 19.8.2010, 172 /dated 19/8.2010, 184/dated 25.8.2010 to 190/dated 26.8.2010, 228/dated 8.9.2010 to 237/dated 9.9.2010, 273/dated 25.9.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es issued under Rule 11 of the Central Excise Rules, 2002,. There is no allegation that the goods did not accompany these invoices or were diverted to a different destination. All these Central Excise invoices showed the duty payable by Noticee No.1 on the goods covered by the invoices. On receipt of the goods, these goods had been duly accounted for by the Registered Dealer in the RG 23D register, by the traders in their private records and by the manufacturers in their input receipt registers. These goods had thereafter been sold by the Registered Dealer by issuing dealer s invoices and giving reference to the Central Excise invoices of Noticee No.1 for passing Cenvat Credit and by the traders by issuing their own invoices without passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken place between them and Noticee No. 1." From the above observations in the adjudication order passed against M/s. Ravi Steel Industries, Nagpur wherein the present respondent was also the notice no 16, it become abundantly clear that supplies made by M/s. Ravi Steel to the Respondent is undisputed and respondent has received the scrap from M/s. Ravi Steel Industries and payments towards said supplies was made through cheques/RTGS and same has been recorded in the ledger account of M/s. Ravi Steel Industries, Nagpur. In view of the above facts, it is established that respondent company has received the M.S. scrap, hence credit cannot be denied. The Ld. Commissioner(Appeals) has considered entire evidence and came to the conclusion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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