2009 (7) TMI 122 - HC - Central Excise

Cenvat Credit proof of receipt of goods the octroi receipts issued by the State Revenue Authority authenticating removal of goods, without consignor s name and address and his bill No. held that - that the findings of fact recorded by the Commissioner (Appeals) and upheld by the Tribunal do not suffer from any legal infirmity warranting interference of this Court. We are further of the view that no question of law much less a substantive question of law would arise for determination of this Court. These are pure findings of fact. There is no connecting evidence on record to show that the octroi receipts could be connected to M/s. Surbhi Gas Service as these octroi receipts do not contain any reference to their name or bill numbers Cenvat credit allowed.

Summary

Issues involved:
Appeals against common order of Custom Excise and Service Tax Appellate Tribunal - Reliance on octroi receipts lacking evidence - Authenticity of goods receipt without consignor's details - Sufficiency of evidence for Cenvat credit fraud determination.

Analysis:
The judgment pertains to a bunch of eight appeals challenging a common order of the Custom Excise and Service Tax Appellate Tribunal. The Tribunal upheld the order dated 28-4-2006, which questioned the reliability of octroi receipts as evidence of material clearance by M/s. Surbhi Gas Service. The Tribunal emphasized that the octroi receipts lacked crucial details like consignor's name, address, and bill numbers, raising doubts about the authenticity of the goods mentioned. The Tribunal also highlighted the absence of any inquiry by revenue authorities regarding the issuance of these receipts, casting further doubt on the dealer-assessee's claims. The main issue raised was whether such incomplete octroi receipts could be considered sufficient evidence to establish fraudulent Cenvat credit claims.

The Court, after considering the arguments, concluded that the findings of fact by the Commissioner (Appeals) and the Tribunal were legally sound and did not warrant interference. It was emphasized that the absence of connecting evidence linking the octroi receipts to M/s. Surbhi Gas Service, due to the lack of specific details, undermined the credibility of the receipts. The Court deemed these findings as factual in nature, rather than posing any substantive legal questions for consideration. Consequently, the Court dismissed the appeals, ruling that there was no merit in challenging the Tribunal's decision based on the insufficiency of evidence provided by the octroi receipts.