9911796707
TMI Blog2013 (11) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... – Decided in favour of Revenue. - Appeal No. 2209 of 2011 (SM) - Final Order No. 58143/2013 - Dated:- 18-10-2013 - Shri Rakesh Kumar, J For the Appellant : Shri A.K. Jain, Authorized Representative (Jt. CDR) JUDGEMENT Per. Rakesh Kumar :- The facts leading to this appeal are, in brief, as under. 1.1 The respondent are manufacturers of control panels using CR Sheets, Angles, Nuts, Bolts etc. as main inputs and availed Cenvat credit in respect of the inputs. Their factory premises was visited by the Jurisdictional Central Excise officers and in course of scrutiny of their records, it was found that they were showing the procurement of CR sheets from two registered dealers -M/s Bansal Structural Pvt. Ltd., Ghaziabad and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28/6/11 allowed the appeal against which this appeal has been filed by the Revenue. The Commissioner (Appeals) has set aside the Assistant Commissioner s order on the ground that the appellant have taken due care while procuring duty paid inputs and Cenvat credit on such inputs cannot be disallowed simply on the ground that the goods were not the same as those manufactured by M/s Pasondia. 2. Today when this matter was called, none representing the respondent appeared. Though a notice has been sent to them, the same has been returned undelivered with the postal authoritys remarks that the factory is locked and in spite of being visited several times, nobody was available. From this, it appears that the respondent may have changed their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be bogus invoices. He, therefore, pleaded that the impugned order is not correct. 4. I have considered the submissions of learned Jt. CDR and have gone through the memorandum of appeal. There is no dispute that the Cenvat credit, in question, had been taken on the basis of the invoices issued by M/s Rishav Trading and M/s Bansal Structural, the registered dealers who, in turn, claim to have received the material from M/s Pasondia. However, both these registered dealers in their statements have clearly admitted that they had received only the invoices from M/s Pasondia Steel without actual receipt of any CR sheets. When the invoices issued by M/s Pasondia Steel to M/s Rishav Trading and M/s Bansal Structural were bogus invoices, the furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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