9911796707
TMI Blog2023 (10) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... dyog Versus Commissioner of CGST & Excise, Howrah X X X X Extracts X X X X X X X X Extracts X X X X ..... it was observed that the said M/s Shree Ganesh Forging Company have cleared their finished goods i.e. M.S.Rounds (Cuttings), M.S.Scrap though they are the manufacturer of Bars and Rods of non- Alloy Steel and M.S.Scrap as per tax Audit Report. The said appellant sold maximum portion of their finished goods in the year 2011-12 to the iron and steel re-rollers unit by writing M.S.Round Cutting on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeared before us. 2.4 Rest of the Appellants, despite notice, never appeared and notices sent to them were returned un-served. 2.5 In that circumstances, all the appeals are being taken up for consideration as all the parties have appeared before us on several times for arguing the matters. 3. During the arguments, the ld.Advocate appearing on behalf of the Appellant Nos.(1), (8),(9), (10) & ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit cannot be allowed. 5. Heard both the parties and considered the submissions. 6. We find that the ld.Advocates appearing before us in the cases at Sl.No.(1), (8),(9), (10) & (12), have produced the documents evidencing the transportation of goods to the factory premises from M/s Shree Ganesh Forging Company and the payment of transportation charges were also recorded in the books of accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, the cenvat credit is denied to them. 9. In that circumstances, we pass the following orders : (a) The cenvat credit is allowed to the Appellant Nos.(1), (8),(9), (10) & (12) and their appeals are allowed ; (b) The Appellants Nos.(2),(3),(4),(5), (6), (7) & (11) have failed to produce any evidence with regard to transportation of goods. Accordingly, the cenvat credit is denied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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