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TMI Blog2014 (6) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... d dealer. The dealer in turn had availed the credit on the basis of two invoices being invoice no. 56-57 dated 03.06.04 issued by manufacturing unit M/s. Annapurna Impex (P) Industrial Area. 2. Certain investigation were conducted at the end of manufacturing unit and it was found that they were not fully equipped to manufacture the copper ingots. It was also found that M/s. Annapurna Impex (p) Industrial Area had availed credit to the tune Rs. 5.98 crores during the period August 2004 to July 2006 and had shown the clearance of the copper ingots on payment of Central Excise duty whereas they have not filed any quarterly return with their jurisdictional Central Excise department. The electricity consumed by them was found to be in sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, Commissioner (Appeals) upheld the order. 6. Though the appellants had raised number of pleas before the appellate authority, he has passed the impugned order in a cryptic manner by observing as under: 5. I find that whole case is based on the fraud committed by M/s. Annapurna Impex Pvt. Ltd., Ludhiana, which was detected by the credible Govt. agency DGCEI, New Delhi. DGCEI, New Delhi detection was based on the details obtained from Punjab State Electricity Board, Information Collection Centers data of the Excise and Taxation department, Punjab and data obtained from the Transporters, which has been bridfed at para 2.2 above. M/s. Shree Lakshmi Enterprised, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether M/s. Annapurna Impex. has actually paid the duty or has availed wrong credit, is a question to be decided in the case of M/s. Annapurna Impex and the Revenues remedy, if any, lies at the end of M/s. Annapurna Impex. 8. The Tribunal in number of cases has observed that whether in such a situation, Cenvat credit can be denied to the manufactures, who has availed the same on the basis of proper invoices issued by registered dealer. One such reference can be made to the Tribunals decision in the case of M/s. Shakti Steel Rolling Mills. (Final Order No. A 50253 /2014-Ex(SM)) wherein the Tribunal after considering the entire case law on the subject held as under: 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akti Roll Cold Strips Pvt. Ltd. stand confirmed by Punjab and Haryana High Court in the decision reported as [2008 (229) ELT 661 (P&H) ] and further buy the Hon'ble Supreme Court in the case as reported in [2009 (241) ELT A 83(SC)]. Reference can also be made to another decision in the case of Rajan Engineering Works vs. CCE, Delhi IV, Faridabad [ 2012 (279) ELT 306 (Tri-Del)] as also in the case of Commissioner of Central Excise, Mumbai Vs. Prakash Industrial Corporation [ 2009 (248) ELT 536 (Tri-Mum)]. It stands held in the said decision that in the absence of complete investigation conducted by the Revenue as regards the actual vehicle number used in the transportation of goods and in the absence of corroborating evidence. Denial of cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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