TMI Blog2018 (10) TMI 1775X X X X Extracts X X X X X X X X Extracts X X X X ..... credit has been taken or utilized wrongly. On reading of the statutory provision, it transpires that the said rule can only be applicable for initiation of proceedings against the manufacturer or the service provider - In this case, since the appellant No.1 is neither a manufacturer of excisable goods nor a service provider, engaged in providing taxable service, the provisions of Rule 14 ibid cannot be invoked for recovery of the cenvat credit and for payment of interest. Invocation of Section 119 ibid - HELD THAT:- It is not the case of Revenue that the appellant No.1 had used any other goods to conceal the offending goods i.e. scrap. Thus, confiscation of the said goods is not proper and justified and accordingly, redemption fine canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d signatory of the appellant No.1. During the disputed period, the officers of DGCEI carried out searches at the factory premises of one M/s. Harrison Steel on 27/28.06.2013. During the course of search operation, the officers found a truck bearing registration No. MH 06 K 5673, loaded with scrap weighing about 9070 kgs. An invoice No.90 dated 25.06.2018 having description of goods as SS UM Waste Scrap , issued by appellant No.1 was found in the possession of the driver of the said truck. On examination, it was found that the goods actually contained in the said truck was not as per the description mentioned in the invoices and were locally procured scrap, on which no central excise duty was paid. Accordingly, the department issued the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etal Corporation Ltd. 3. On the other hand, the learned AR appearing for Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. It is an admitted fact on record that the appellant No.1 in this case is a registered dealer, engaged in the activity of trading of goods. Insofar as Rule 14 ibid is concerned, the said rule mandates for recovery of cenvat credit and payment of interest, in the eventuality, where credit has been taken or utilized wrongly. On reading of the statutory provision, it transpires that the said rule can only be applicable for initiation of proceedings against the manufacturer or the service provider. In this case, sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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