TMI Blog2023 (3) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... d the transporter, the mere fact that at the time of verification, the goods could not be found, by itself, does not prove that the appellant did not supply the goods. The goods were not found during panchnama but the goods could have been removed by M/s Crest Steel Power Pvt. Limited, after they were purchased. The investigation was conducted five years after the goods were supplied. Once the goods were supplied by the appellant, they are beyond its control. Inconsistency in the invoices ledger of the transporter also does not carry the case of the Revenue any further because transportation was the responsibility of the buyer and not of the appellant. There is no evidence that the appellant returned any cash to M/s Crest Steel Power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and came to the conclusion that M/s Crest Steel Power Pvt. Limited had not received the capital goods viz., parts of the rolling mills from the appellant on which it has availed cenvat credit of Rs.50,46,588/-. Show cause notice dated 04.05.2018 was issued to M/s Crest Steel Power Pvt. Limited, the appellant and the transporter M/s Hindustan Roadways, in which it was proposed to deny cenvat credit and recover it from M/s Crest Steel Power Pvt. Limited. It was further proposed to impose penalty on the appellant and M/s Hindustan Roadways, the transporter under Rule 26 of the Central Excise Rules, 2002. After following due process, the Additional Commissioner passed an order denying the cenvat credit and ordering its recovery from M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (242) ELT 12 (P H). C. Cus (Export) vs. Vineetaz Exports Pvt. Ltd.,-2019 (367) ELT 751 (Del.) ii) There was no investigation whatsoever by the Department at the appellant s end. The entire investigation was conducted at the end of M/s Crest Steel Power Pvt. Limited, which had documents showing that the goods were received but the goods were not found physically. All the payments were received by the appellant through cheque and there is no allegation of return of any amount through cash to M/s Crest Steel Power Pvt. Limited and also no evidence to that effect. iii) The penalty has been imposed on the basis of physical verification of the goods in 2017 which were sold between 20.09.2011 to 04.05.2012. The appellant cannot be h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Pvt. Limited and a Chartered Engineer which confirms that the goods were available, at the time of verification. 6. As far as transportation of the goods is concerned, the transporter, M/s Hindustan Roadways had three entries in the ledger of M/s Crest Steel Power Pvt. Limited on 31.03.2012 indicating freight charges. However, these freight charges show that there are no corresponding lorry receipts. The invoices for the goods in dispute did not indicate any weight nor were there any weighment slips. It is, therefore, evident that the goods were not even transported to the appellant. The entries towards transportation in the ledger of M/s Crest Steel Power Pvt. Limited pertained to something other than the disputed goods, which wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icated that the goods have been sent and the ledgers of M/s Crest Steel Power Pvt. Limited indicated that it has engaged the transporter, the mere fact that at the time of verification, the goods could not be found, by itself, does not prove that the appellant did not supply the goods. The goods were not found during panchnama but the goods could have been removed by M/s Crest Steel Power Pvt. Limited, after they were purchased. The investigation was conducted five years after the goods were supplied. Once the goods were supplied by the appellant, they are beyond its control. Inconsistency in the invoices ledger of the transporter also does not carry the case of the Revenue any further because transportation was the responsibility of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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