TMI Blog2018 (4) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority has also recorded a fact that the Appellant during investigation did not provide all the copies of LRs or only one sided photocopies so that revenue cannot proceed further for investigation. The MIS reports, yearly stock report, statements of the authorized persons of the Appellant unit as well as statements of transporters clearly show that the Appellants were availing credit without receipt of inputs i.e caustic soda. Even where the revenue could lay their hands on the copies of invoices bearing rubber stamp of other parties in three cases it was found that the goods were diverted to such parties. The Appellant has availed credit without receipt of goods and their consumption - demand upheld - appeal dismissed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrection made the place of delivery of consignment was changed. The Managing Director of BASP Shri Mohanlal Agarwal in his statement stated that the Appellant is their debtor and material seems to have been diverted. Shri Akash Kagliwal, Director of Appellant concern in his statement stated that they are ready to reverse the credit of invoices the goods of which were consigned to M/s Jagdish Soap Works, Malegaon, M/s Kansal Soap Works, Amravati and Shri Tirumala Gining Factory. Statement of Shri S.K. Chopra, Vice President was recorded who deposed that during Dec 04 to May 05 the total consumption of Caustic Soda comes to 31.86 Mt whereas the purchase quantity was 177 Mt. The receipt recorded in cenvat records and the details of various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys. That the non eligible credit is in respect of 251 invoices they have reversed credit in case of only 23 cases. They were not able to produce the LRs inspite of initially agreed to submit the same. That in Annexure II to show cause notice the goods were supplied by other supplier also and it took more than 80 days for the goods to reach their factory which is not possible. Annexure I shows the actual receipt of material, itemwise consumption and cenvat availed showing receipt of caustic soda. The figures for the year 2002 -03 and 2003 04 were not available which was provided by Shri Vijay Saboo, GM (Finance) in his statement dt. 23.06.2005 alongwith MIS annual statement and were authenticated documents. 4. We find from the Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had shown excess consumption of caustic soda and the same was based upon the ratio of input to output and the opinion of Pulp and Paper Research Institute. Further the revenue during investigation had recovered internal record of the Unit viz. MIS, Yearly stock report and also statements of various persons were recorded. The statement of two transporters M/s Capital Roadlines and M/s Pravin Roadways also supported the fact that the goods were diverted. The Appellant though initially agreed to submit the LRs could not submit the same in case of 251 consignments. The Appellant has contended that the BASP is supplier in case of only some consignments and the remaining goods were supplied by other supplier against which no enquiry was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as statements of transporters clearly show that the Appellants were availing credit without receipt of inputs i.e caustic soda. Even where the revenue could lay their hands on the copies of invoices bearing rubber stamp of other parties in three cases it was found that the goods were diverted to such parties. Thus appreciating the above evidence we find that the Appellant has availed credit without receipt of goods and their consumption and the demand has been confirmed against the Appellant. We therefore dismiss the appeal filed by the Appellant and uphold the impugned orders. The Appeals filed by the other co appellants are also dismissed for the above reason. Cross-objection stand disposed of. (Pronounced in court on 21/03/2018) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
