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TMI Blog2011 (3) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... against the assessee. - ST/1846 of 2009-SM - - - Dated:- 31-3-2011 - Hon ble Shri Rakesh Kumar, Member (Technical) Appearance: Rep. by Shri Naveen Mullick, Advocate for the appellant. Rep. by Ms. Rimjhim Prasad, DR for the respondent. Per Rakesh Kumar The appellant are a registered dealer. The allegation against them is that during May, 2004, they availed Cenvat credit amounting to Rs.34,498/- on the basis of certain invoices for brass scrap issued by M/s. Ganpati Trade Links, New Delhi and passed on the same while the inquiry indicated that the invoices issued by M/s.Ganpati Trade Links were bogus and no material had been supplied. It is in this ground that the Asstt. Commissioner vide Order-in-Original dated 28.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.1.2006, 4.2.2006 and 20.06.2006 has stated that though the copper scrap consignments were being imported in his name, but he was not the owner and the goods imported in his name belonged to M/s. Rajdhani Metals, M/s. S.K. Metals and Shri Mukesh Teli, that he was actually issuing invoices to the parties who wanted only invoices without supplying any goods, for which he was charging commission from them, that Shri Sunil Kumar Mittal in his statement clearly stated that though payments to his firms were being made through cheques, but he issued self-cheques in return to the party presenting the cheque after deducting his commission and in some cases, he himself after withdrawing cash, paid to the party presenting the cheque, that these state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to have been supplied, money either by self cheque or in cash was being returned after deducting his commission. In view of this, I have no doubt that the invoices on the basis of which the Cenvat credit has been taken by the appellant were bogus and the appellant as such were not entitled to take credit on the basis of the same. It has, however, been pleaded that since the appellant had received the goods from M/s. Rajdhani Metals and as such, they had no knowledge that the invoices being issued by M/s. Ganpati Trade Links were bogus, no penalty should be imposed on them. It has also been pleaded that Shri Abhay Jain stated that he had taken the cash from Shri Sunil Kumar Mittal and had paid same to M/s. Rajdhani Metals. This plea of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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