TMI Blog2019 (10) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALORE [ 2011 (8) TMI 926 - CESTAT, BANGALORE] has allowed the appeal of the assessee in respect of goods supplied by the same supplier. Appeal allowed - decided in favor of appellant. - Excise Appeal No.258 of 2010 - FINAL ORDER NO.77032/2019 - Dated:- 25-10-2019 - HON BLE SHRI P. K. CHOUDHARY, JUDICIAL MEMBER AND HON BLE SHRI BIJAY KUMAR, TECHNICAL MEMBER For the Appellant : Shri S.Mahapatra, G.M. (Taxation) For the Respondent : Shri T.Mondal, Authorized Representative ORDER PER P.K.CHOUDHARY : Briefly stated, the facts of the case are that the appellant is having its Unit III, comprising Mini Blast Furnace, Steel Melting Shop and Sinter Plant for manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and machinery including gear boxes of different capacities from the said manufacturer supplier, the appellant had either placed fresh purchase orders or issued repeat orders or amendments for increasing / decreasing the ordered quantities. A few specimen copies of such purchase order / repeat orders / amendments are annexed hereto as ANNEXURE-B of the Paper Book. 1.4 That as per its policy and procedure, the appellant had received the supplies of the ordered goods under the cover of the supplier s Road Challan and excise invoice issued in terms of Rule 11 of Central Excise Rules, 2002 duly signed by the authorized person. Such Road Challans and excise invoices contain all the particulars including the ECC No, CST No., W.B. VAT No. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ECC Nos., the amounts of cenvat credit availed and description of goods along with CETH thereof were disclosed in a computerized Register maintained in RG23C Part II format, a hard copy whereof was filed by it with the jurisdictional Central Excise Range Office along with ER-1 Returns for the respective month. While the copies of such Cenvat Credit Availment Register maintained in RG23C Part II format stand seized, the ER-1 Returns for the months of May, Sept and Oct., 2007, are annexed hereto collectively marked as ANNEXURE-G of the Paper Book 1.8 That the bills for supplies of components and parts by the said manufacturer supplier and the [payment of such bills were duly entered in the appellant s books of accounts as and when the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with applicable interest and imposed an equal amount of penalty and a penalty of ₹ 50,000/- under Rule 15 (2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act,1944. Being aggrieved with the findings of the Adjudicating Authority, the appellant has filed this appeal before the Tribunal. 3. Heard both sides and perused the appeal records. 4. We find that the appellants availed cenvat credit on the basis of invoices issued by the manufacturer having Central Excise Registration Certificate issued by the Central Excise Department. The contention of the appellants is that they ensured about the existence of the supplierfactory having registration certificate issued by the Central Excise Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory of the appellant. The Tribunal in the case of Sunvik Steels Ltd. (cited supra) has allowed the appeal of the assessee in respect of goods supplied by the same supplier. We also find that this issue was also before the Hon ble High Court of Allahabad for consideration in the case of CCEx., Cus. Service Tax Vs. Juhi Alloys Ltd. : 2014 (302) ELT 487 (All.), wherein the Hon ble High Court held as under : 7. In the present case, both the Commissioner (Appeals) and the Tribunal have given cogent reasons to indicate that the assessee had taken reasonable steps to ensure that the inputs in respect of which he has taken the Cenvat credit are goods on which the appropriate duty of excise, as indicated in the documents accompanying the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpect the buyer of such inputs to go and verify the accounts of the supplier or to find out from the department of Central Excise whether actually duty has been paid on the inputs by the supplier. No business can be carried out like this, and the law does not expect the impossible. 8. The judgment of the Division Bench of the Himachal Pradesh High Court in A.B. Tools Limited v. Commissioner of Central Excise - 2010 (256) E.L.T. 382 (H.P.), on which reliance has been placed by the revenue, does not indicate that any contrary view of the law has been taken. 9. Ultimately, the issue in each case is whether, within the meaning of Rule 9(3) of the Rules of 2004, the assessee has taken reasonable steps to ensure that the inputs in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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