TMI Blog2022 (1) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... e absence of the inputs, it is not possible to manufacture final product, which the appellant have shown to have manufactured and cleared on payment of duty. Penalty also cannot be levied. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 51557-51558 OF 2019-SM - FINAL ORDER Nos. 50042 – 50043/2022 - Dated:- 18-1-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Ashish Batra, Advocate for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ORDER The brief facts of the case are that the appellant is manufacturer of electroplating and metal finishing chemicals inter alia requires various raw materials including Nickel Cathode and Tin Ingots for its manufacturing activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods. The aforesaid allegation of the department stems out of investigation initiated by the department against other identical placed buyers of M/s Unnati Alloys. 6. Vide the impugned order in appeal, cenvat credit on inputs was disallowed with respect to the present appellant and also other co-noticees / appellants namely M/s Arya Alloys Pvt. Ltd., M/s KMG Rolling Pvt. Ltd., M/s Bhiwadi Cylinders Pvt. Limited. The appeal of this appellant was allowed in part, setting aside the penalty imposed under Rule 25 of Central Excise Rules, 2002. Being aggrieved, the appellant have preferred appeal before this Tribunal. 7. Learned Counsel Sh. Ashish Batra for the appellant mentioned that another co-appellant arising from the same common im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he investigation conducted by the Revenue, a belief was entertained that M/s Unnati Alloys is only providing the Cenvatable invoices to M/s Arya Alloys without actually supplying the inputs. It was further alleged that though the payments for the said inputs was being made by M/s Arya Alloys through banking channels but subsequently M/s Arya Alloys was receiving back the said amounts in cash. Statements of Shri Amit Gupta as also some of the transporters were recorded by the Revenue indicating that no inputs were being transported by M/s Unnati Alloys to M/s Arya Alloys. 3. Based upon the above, proceedings were initiated against the appellant resulting in passing of the present impugned orders. The appellant, on the other hand, contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect. Tribunal also observed that all the transactions related to inputs purchased was duly recorded in the books of account and inventory records. As such, the denial of Cenvat credit in those cases was set aside. The said decisions stands followed by the Tribunal in number of other judgments. Reference can be made to following decisions: (i) M/s Moranl Alloys Pvt. Ltd., M/s Unnati Alloys Pvt. Ltd. Final Order No. 52055-52056/2018-SM dated 29.5.2018; (ii) Synergy Steel Pvt. Ltd. Vs. CGST CCE, Alwar Final Order No. 50673/2019 dated 15.3.2019; (iii) Gian Castings Pvt. Ltd. Vs. CCE, Chandigarh 2015 (319) ELT 339 (Tri.-Del.). 5. On going through the impugned orders, I find that the same set of investigations and the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
