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TMI Blog2014 (7) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... t this point only. Revenue has conducted further investigations from the transporters as also from the owners of the truck mentioned in the invoices. The said investigations also resulted in establishing the fact that the trucks in question were never used for transportation of the goods from M/s HSAL to the appellants factory premises. All the representatives of the transporter as also the owners of the truck have clarified such position. There is no justification for allowing the Cenvat credit - demand confirmed - appellants to pay the entire dues along with 25% of penalties within a period of 30 days from the date of receipt of order. - Decided against the assessee. - Appeal No. 2738 of 2010 -SM, Appeal No. 60305 of 2013 -SM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by them before the Settlement Commissioner who vide their order dated 22.8.08 directed them to deposit the Cenvat credit duty liability amounting to ₹ 24,45,08,118/-. 4. During the course of investigation, the statement of their Executive Director Shri Ramesh Rawat was recorded on 26.7.06 wherein he deposed that they were manufacturers of carbon steel billets, alloys MS billets, bars and rods etc. To a specific query as to whether they had supplied any quantity of aluminum and carbon steel billets to M/s. Sarlia Steel Rolling Mills, Delhi Road, Hisar, as shown in the invoice issued by them, he clarified that they have not sent any goods to M/s. Sarila Steel Rolling Mills and have only issued cenvatable invoices. 5. Based upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en in the letter head of M/s. Komal Transport Company was recorded wherein he deposed that he was residing in the said premises for the last 25 years and there is no transport company being run from the said premises. 7. Further the statement of owner of the truck was also recorded wherein they deposed that they have been transporting the goods manufactured by HSAL to Delhi only and they have never transported goods manufactured by M/s. HSAL to any other place like Faridabad, Rohtak or Hisar etc.. On being specifically asked as to whether any goods were transported to Sarilia Steel Rolling Mills, Hisar. Said person categorically denied the same. 7. During the course of investigation statement of Shri Durga Dutt Jindal, partner of Sari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttlement Commission and have deposited the directed amount in which case in respect of co-noticee would come to an end. The demand has also been assailed on the point of limitation. 10. On the other hand, learned DR appearing for the Revenue has taken me through the impugned orders and the entire evidence on record. He submits that there are statements by the manufacturer admitting that no material has been sent by him. Further the statement of transporter establish beyond doubt that the GRs were being filled by employee of HSAL and the statement of owners of the trucks establishes that the trucks were never used for transportation of the material to HSAL. In such a scenario, the entire facade created by the appellant gets demolished. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transporter as also the owners of the truck have clarified such position. Further the appellant s authorised representative has clearly accepted the fact that no inputs were received by them and they had taken the credit on the basis only the Cenvatable invoices. As such, in view of the above evidences, which do not stand rebutted effectively by the appellant, the inevitable conclusion is that the appellant had taken the credit on the basis of the Cenvatable invoices issued by M/s HSAL, without actually receiving the goods. 12. Further the Tribunal had also considered the various decisions relied upon in that matter, which also stand relied upon by the learned advocate in the present matters and has observed as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed there is more than enough evidence on record indicating non-travel of the goods to the present appellant. 13. As regards time bar, the Tribunal in the above referred matter observed as under:- 13. Similarly I find no merits in the appellants contention as regards the demand being barred by limitation. Admittedly, the Cenvat credit stands taken by fraud on the basis of Cenvatable invoices only without the actual receipt of the inputs. The fraud committed by the appellant stands unearthed by the Revenue only at the time of exhaustive investigation. As such, I am of the view that the longer period of limitation is rightly invoked by the Revenue. 14. Inasmuch as the same set of investigations was the subject matter befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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