9911796707
TMI Blog2011 (5) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... 801 of 2010 - - - Dated:- 6-5-2011 - Mrs. Archana Wadhwa, J. For Appellant: Shri Willington Christian, Advocate For Respondent: Shri Imamuddin Ahmed, SDR Per : Mrs. Archana Wadhwa; As per facts on record, the appellant is a unit engaged in the manufacture of fabrics. They were also doing said process on job work on behalf of the various merchant manufacturers. They were availing the benefit of modvat credit of duty paid on the grey fabrics and utilising the same for payment of duty on the final processed fabrics. It is also seen that apart from paying duty out of cenvat credit, the duty was also being paid out of PLA. 2. The appellants processed fabrics on behalf of one merchant manufacturer M/s. Jhanwar Interna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, a merchant exporter and supplier of grey fabrics is a fake and fictitious organisation, as stands established from the investigations. The appellant has failed to establish the identity of Jhanwar International and has not produced any evidence of the identity of the same. Inasmuch as no actual exports were made by M/s. Jhanwar International and only forged documents of export were filed by them to claim the rebate, it has to be held that the present appellant is not received any grey fabrics from them and has not supplied any processed fabrics to them. He has also dealt with the appellant s contention that if the transactions are sham and no processed fabrics were ever cleared, they should be refunded the duty paid on the final proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that no grey fabrics ever sent by them to the appellant and no processed fabrics were ever received, I find that Shri Dayakishan Agarwal, Director M/s. Shree Shiv Vijay Processors Pvt. Ltd., in his two statements recorded during investigations have clearly mentioned that such grey fabrics were received and were duly entered in their lot register, were processed and after making entries in the records, were cleared by them. The said statement of Shri Dayakishan Agarwal is duly corroborated by the statutory records maintained by the appellant. There is no reason as to why the statement of Shri Ashok Jhanwar, which is in the nature of a statement of co-accused, should be preferred to the statement of Shri Dayakishan Agarwal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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