TMI Blog2008 (7) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Tribunal also held that the findings of the Commissioner (Appeals) in favour of the respondents were not challenged by the Department Representative before the Tribunal. The Tribunal has also noted that the findings of the Commissioner clearly established that the RT-12 returns have been assessed finally by the Range Officer which contains all the documents including the invoices under dispute on the basis of which the Modvat Credit has been availed and utilised and that payments for the purchase of the inputs have been made through cheque/demand draft. Thus, there is no merit in these appeals as no question of law, much less substantial, arises from the order of the Tribunal wherein pure findings of fact have been recorded in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect that the respondents are showing use of fictitious vehicles for transportation of raw material for fraudulently passing of Modvat/Cenvat Credit, the Preventive Staff of the Central Excise Division, Mandi Gobindgarh visited the premises of the respondents. After verification, it was found that in respect of a large number of invoices/transactions, sales of raw material shown by the respondents were transported on vehicles bearing registration Nos. of scooters, motor-cycles, mopeds, combines, jeeps, sprinklers, tractors etc. (hereinafter referred to as "improper vehicles") which were mostly LTVs or were otherwise incapable of transporting the huge quantities of Iron and Steel items mentioned in the concerned invoices and in some cases t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Feeling aggrieved against the order of the Adjudicating Authority the respondents filed appeals before Commissioner (Appeals) who vide his order dated 24-1-2005 accepted the appeals and set aside the penalties against the respondents. 6. Feeling aggrieved against the order of the Commissioner (Appeals), the Department further filed appeals before the Tribunal challenging the said order. The Tribunal vide impugned order dated 5-3-2007, dismissed the appeals filed by the Revenue. The relevant part of the order of the Tribunal is reproduced : "I find that the Commissioner (Appeals) after going through the evidence on record, held as under :- 1. Payments for the purchase of the inputs have been made through Cheque Demand Draft. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of law:- "Whether the Tribunal is correct in rejecting the investigation report which otherwise clearly indicates the wrong availment of Modvat/Cenvat Credit?" 8. We have heard Mr. Aman Chaudhary, learned counsel for the revenue-appellant. However, we find no force in the contentions raised by him. The Tribunal has recorded a finding of fact that the inputs supplied by the respondents were duly received by the manufacturers and the same were used in the goods manufactured, which were cleared on payment of duty. The Tribunal also found that the Department has not been able to prove that any other alternative raw material was received and used in the final products. The Tribunal also held that the findings of the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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