TMI Blog2004 (8) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... to send the copper rod to their job worker, M/s. SMI Electrowire (P) Ltd. in the same vehicle in which copper rods were received from the supplier without unloading in their factory under the job work challans; that the Central Excise Officers visited the premises of M/s. R.K. Enterprises, a registered dealer of copper rods and seized certain incriminating documents including invoices, Kachcha slips, numbering machines, rubber stamps of different parties and government agencies and G.R. books of different transporters; that Shri R.K. Gupta, Proprietor of M/s. R.K. Enterprises, in his statement dated 16-01-2001, admitted that his firm had no godown and no storage facility to store the goods and he used to dispatch the material directly to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment does not survive; that invoices issued by R.K. Enterprises were authenticated by the Central Excise Officers as required under the law and therefore no charge of not taking reasonable care by the Appellants to verify the identity of dealer can be levelled against the Appellants; that there is no evidence on record that no inputs has been received in their factory; that the Department had not investigated the matter fully as no enquiry had been made from the transporters; that the inputs were sent to their job worker who had sent back the same after carrying out the processes; that all the payments were made by the Appellants through Account Payee cheques and there is no evidence that the payments thus made were returned in cash to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants for the purpose of availing the MODVAT credit. The entire case of the Department is mainly based on the statement of Shri R.K. Gupta, Proprietor of M/s. R.K. Enterprises, as no statement of Shri Deepak Kumar Gupta, Proprietor of M/s. Hindustan Metal, seems to have been recorded. In his statement, Shri R.K. Gupta has deposed that he trades in non-ferrous metals having a staff of four persons. He has given the names of firms whom he purchases the metals from as well as the name of his customers whom the metals are sold to by him. He has also mentioned that both payments are made and received by him through cheques. He has admitted that G.R. books were got printed by him and the transport companies did not exist and he was issuing bogus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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