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TMI Blog2023 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... lling under chapter 87 and are registered with the Central Excise Department and are availing facility of cenvat credit as per Cenvat Credit Rules, 2004. A show cause notice was issued to the appellant alleging that the Director General of Central Excise Intelligence (DGCEI) booked a case against various Central Excise registered units, managed by one person namely, Shri Amit Gupta. The DGCEI in its investigation against the said dealers found that they were passing cenvat credit fraudulently without accompanying the goods to various manufacturing units as well as other registered dealers. After following the due process, the original authority confirmed the demand vide its order dated 06.12.2021 against which the appellant filed appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal has laid down a principle of law that if the evidence of receipt of the material is produced and the payment of material purchased is made through cheques then cenvat credit cannot be denied and no penalty can be imposed. He relied upon the following decisions:- (a) N.V. Enterprises (P) Ltd. vs. Commissioner of Central Excise, Jalandher-2007 (219) ELT 669 (Tri.-Del.) (b) Adhunik Steel Ltd. vs. Commissioner of Central Excise, Ludhiana/Chandigarh-2007 (213) ELT 97 (Tri.Del.) (c) Commissioner of Central Excise, Chandigarh vs. Neepaz Steels (india) - 2007 (213) ELT 100 (Tri. Del.) (d) Tejwal Dyestuff Industries vs. Commissioner of Central Excise, Ahmedabad-2007 (216) ELT 310 (Tri.Ahmed.) 5. He also submitted that the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Industries vs. CCE-2013 (287) ELT 487, it was held that once goods are supplied against proper cenvatable invoice, buyer cannot go beyond that and verify whether registered dealer had purchased the goods legally. Further, this Tribunal in identical matter vide Final Order No. 60133-60134/2019 dated 14.02.2019 in the case of M/s Haryana Industries and ors. Vs. CCE & ST-Gurgaon-I has also set-aside the impugned order and allowed the cenvat credit to the appellant therein and the penalty was also dropped.
8. In view of the above, I am of the considered view that the impugned order is not sustainable in law and hence, I set-aside the impugned order by allowing the appeal of the appellant.
(Pronounced on 31.01.2023) X X X X Extracts X X X X X X X X Extracts X X X X
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