2014 (1) TMI 1010

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..... appellants cannot be charged under Rule 26, if it is the case of the Revenue that the main assessee has received only the documents on which the credit was availed, then the provisions of Rule 26 (1) will not apply, and the provisions of Rule 26 (2) will also not apply as the appellants have not issued any document on which someone has availed the Cenvat credit - the appellant has made out a case .....

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..... Alloys Global Limited is on the bills of entries and were purchased on high sea sale basis. The entire case of the Revenue is that the inputs never travelled to the factory premises of M/s. Nitin Alloys Global Limited and the ineligible credit was availed. The appellants are charged as having abetted in preparation of such bills of entries and availing Cenvat credit without receiving the inputs. .....

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