TMI Blog2018 (11) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... the ordinary course of the said activities. Apart from the computer print outs, there is no other evidence produced by the Revenue on record - It is well established law and does not require the support of any precedent decision to observe that the allegations of clandestine removal are serious allegations and are required to be confirmed on the basis of positive and affirmative evidences - Inasmuch as nothing has been shown in the present case by the Revenue, there are no reasons to confirm the demand - the demand of ₹ 19,88,803/- along with interest and imposition of penalty is set aside. Appeal allowed - decided in favor of appellant. - E/MISC/70407/2017 E/3788/2012-EX[DB], E/3789/2012-EX[DB] - FINAL ORDER NO.72628-72629/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Metals was not actually manufacturing the copper ingots and was only creating fraudulent documents showing production and removal of the same on paper and as such to facilitate their buyers to avail the Cenvat credit. The DGCEI informed appellant s jurisdictional Central Excise authorities about such fraudulent action of M/s.V.K.Metals and advised them to investigate the taking of Cenvat credit on the basis of such fraudulent documents issued by M/s.V.K.Metals. As a consequence investigations were conducted at the end of the appellant. During such investigations statements of their authorized signatory Shri Rajender Ahuja were recorded wherein he deposed that they had received copper ingots from M/s.V.K.Metals under the cover of invoices i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,026/-, availed by the appellant on the basis of the invoices issued by M/s.V.K.Metals, Jammu on the allegations that no manufacturing activity was being undertaken by M/s.V.K.Metals and the invoices issued by them are fraudulent invoices. The notice further proposed to confirm the duty of around ₹ 19.88 Lakhs on the allegations of clandestine removal, which in turn were based upon the computer print outs. The said show cause notice culminated into an order passed by the original adjudicating authority denying the Cenvat credit of ₹ 17,53,026/- and confirmed the duty of excise to the extent of ₹ 19,88,803/- on the findings of clandestine removal, along with confirmation of interest and imposition of penalties. Penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the entire case of the Revenue is based upon the investigations conducted by DGCEI at the end of M/s.V.K.Metals, leading to denial of benefit of Notification to them and consequent confirmation against them, the setting aside of demand of duty against M/s.V.K.Metals by the Tribunal would have direct effect on the present case. Inasmuch as M/s.V.K.Metals have been held to be a manufacturing unit located in Jammu and correctly availing the benefit of Notification No.56/2002, the entire ground of the Revenue for denial of the credit to the present appellant, falls to ground. As such we hold that the appellant has correctly availed the Cenvat credit of ₹ 17,53,026/- on the basis of the invoices issued to M/s.V.K.Metals. Accordingly the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... computer was installed at their reception and has got nothing to do with the manufacturing activities. Otherwise also we note that the evidentiary value of such computer print outs is to be appreciated in terms of sub-section 2 of section 36B, which provides that the computer should be used regularly to store or process information and during the period in question there was regularly supply to the computer in the ordinary course of the said activities. The evidentiary value of the computer print outs has been the subject matter of various decisions of the Tribunal like M/s.Harsinghar Gutka Pvt.Ltd. v. CC, Lucknow [2008 (221) ELT 77 (Tri.)], M/s.Premier Instrument and Controls Ltd. [2005 (180) ELT 65 (Tri.)] and Sree Chakra Cement Ltd. [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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