2003 (12) TMI 502

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..... . [Order]. - Appellant-company availed credit of Rs. 84,801.00 on input weighing 90.165 MTS of Iron and Steel products under Rule 57A on documents issued by a manufacturer viz. M/s. Jain Udyog, Tadesara Distt. Rajnandgaon. A notice was issued to the appellant to deny the credits and impose penalties on the rounds that the said M/s. Jain Udyog, had only issued the duty paying documents and had n .....

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..... Executive Engineer, MPEB and other consecutive evidence. (iii)    The Range Superintendent, Bhilai, had recorded statements of relevant persons that the goods never left Bhilai the question of their reaching the factory of supplier did not arise. (iv)    Vehicle numbers of the receipt of the said goods in appellant's factory were of Luna Moped and Maruti Van which .....

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..... bsp; As regards penalty, since credit that is not eligible has been availed, the penalty is liable and the same of Rs. 84,801/- is confirmed. (c)        Since no inputs have been received, the confiscation under Rule 173Q(2) is not called for as the case is not of Rs. 1,00,000/- duty and/or covered by Rule 173Q(2)(b). The same is set aside and fine also set asid .....

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