TMI Blog2024 (3) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... the availment of CENVAT Credit to the manufacturer whereas the invoices had been issued by the registered dealer which were found to be fake. Therefore, it was held that CENVAT Credit could not be denied. Further, in the case of M/S. RAJAN ENGINEERING WORKS VERSUS CCE, DELHI-IV, FARIDABAD [ 2011 (7) TMI 626 - CESTAT, DELHI] . The demand in the said case was raised only on the basis of the statement of the input supplier, which is not the case in hand as, in this case, the appellant has admitted that they had taken the CENVAT Credit on the strength of fake invoices although it was not known to them; the same has been reversed along with interest and they are seeking immunity from the penalty imposed on them. As the appellant has already rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly reversed the CENVAT Credit along with interest. During the course of investigation, it was admitted by Shri S.K. Gupta, Proprietor of M/s. M.K. Steels, that they have issued invoices without having any proper Central Excise duty paid invoices and no goods ever moved under these invoices. With regard to the invoices issued by M/s. Shri Hanuman Trading Company, it was stated that he had no idea about the same and that the invoices issued by the said dealer were received along with the goods sent by the said dealer; he had no idea about these at the time of taking credit; he came to know about this fact from the Department and immediately paid the entire amount along with interest. 3. Therefore, in these set of facts, the CENVAT Credit avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (302) E.L.T. 487 (All.)] and Rajan Engineering Works v. Commissioner of C.Ex., Delhi-IV, Faridabad [2012 (279) E.L.T. 306 (Tri. Del.)]. 5. On the other hand, the Ld. Authorized Representative appearing on behalf of the respondent supported the impugned order. 6. Heard the parties and considered their submissions. 7. We find that in the case of Juhi Alloys Ltd. (supra), the issue before the Hon ble High Court of Allahabad was the availment of CENVAT Credit to the manufacturer whereas the invoices had been issued by the registered dealer which were found to be fake. Therefore, it was held that CENVAT Credit could not be denied. 7.1 Further, in the case of Rajan Engineering Works (supra). The demand in the said case was raised only on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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