9911796707
TMI Blog2018 (9) TMI 1712X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers visited the premises of the appellants and verified the records. During verification, it was found that M/s. Santosh Kumar Steels, who was the supplier of MS Scrap to appellants had issued invoices with the description shown as "MS Wires." The department was of the view that MS Wires have not been the material supplied to the appellants and that only cenvatable invoices giving the description as 'MS Wires' were issued. Statement was recorded from Shri M. Manikandan, Authorised Signatory of M/s. Santosh Kumar Steels, N. Karthikeyan, Shri L. Mahimaidas etc., of appellant-Company. It appeared to department that appellants have received non-duty paid MS Scrap in the guise of MS Wires from the registered dealer and wrongly availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and SS Coil Scraps etc., from the registered dealers and are availing Cenvat credit on such items. They had purchased inputs from M/s. Santosh Kumar Steels and various others. The department does not dispute the utilization of inputs in manufacture of final products. So also there is no dispute with regard to the fact that the dealers are registered dealers. The allegations are based on mere statements of dealers and office clerk of the appellants. These statements are not supported by corroborative evidences. Though, the statement of Shri M. Manikandan, Authorised Signatory of M/s. Santosh Kumar Steels is much relied by the department, he has clearly stated that goods were supplied only as per invoices. He has not stated that he has suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nanda Kumar supported the findings in the impugned order. He argued referring to the statements recorded by the department. Adverting to the statements recorded from Shri M. Manikandan, he submitted that the said person has admitted that they have been issuing only invoices to the appellants without supplying MS Wires as described in the invoices. The modus operandi was that these registered dealers like M/s. Santosh Kumar Steels purchase scrap from manufacturers, namely, M/s. Best Engineering, M/s. Balaji Machines etc. They generally purchase MS Scraps, CI Borings, SS Scrap and sometimes MS Wires, CR Sheets and rejected sheets and coils. Sometimes, local scrap merchants sell the scraps to them without bills. They sell the above scraps to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also from manufacturers by paying duty. That there is difference in the description of the goods in the disputable cenvated invoices wherein the description is shown as MS Wires, wherein the statements recorded show that they have obtained only scrap. The invoices are issued to appellant by M/s. Santosh Kumar Steels. It is seen from the statement of Shri Manikandan that except in the case of M/s. Karpagam and M/s. Abirami Industries the transaction was through bank accounts. There is no evidence put forward by the department to show that the appellants have procured such large quantities of inputs locally. Neither buyers nor transporters have been examined. There is nothing brought out from evidences as to how the appellants have been abl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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