9911796707
TMI Blog2014 (7) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific statement laying down that only Cenvatable invoices were issued in the name of the appellant whereas the inputs were diverted to other manufacturer at Jodhpur and Ahmedabad. 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 appellant’s factory premises. All the representatives of 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products being manufactured by them were being cleared clandestinely to various manufacturers of Delhi, Cenvatable invoices were being issued in the name of other manufacturer, without actually dispatching the goods to them, so as to pass on the wrongful credit to them. 3. Statement of Shri Ramesh Rawat, Executive Director of M/s HSAL was recorded on 29.6.2006 wherein he inter alia deposed that they had not sent any type of goods to M/s Singla Forging (P) Ltd. and had only issued the Cenvatable invoices to them for cover up some of the quantities of stainless steel dispatched to Jodhpur manufacturer without the invoices. He also further disclosed that some of the transporters have kept the blank GR books in their factory and the same ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein he stated that he was residing there for the last 25 years and has no connection with M/s Komal Transport Company, which actually was not being operated from the said address. The investigations conducted at the addresses of the branch offices mentioned on the GRs of M/s Komal Transport Company revealed that the same was not in existence at those addresses, which were actually the branch office of M/s Bedi Golden Transport Company. 6. Statement of Shri Jaspal Singh, partner of M/s Delhi Calcutta Road Carriers was also recorded on 22.8.2008. He agreed that he was giving his vehicle on hire to M/s Bedi Golden Transport Company but the same were used for transportation of the goods from M/s HSAL factory to Wazirpur and Jahangir Pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly represented by Shri C.S. Arya, ld. Consultant for the appellant and Shri Yashpal Sharma, ld. DR for Revenue, it is seen that the appellants have challenged the impugned order confirming the demand, on the point of limitation as also on the ground that the Revenue s findings that the inputs were not received by appellant is based upon presumption inasmuch as they have made the payments through cheques and there is no evidence of any flow back of money by the appellant. They also challenged the imposition of penalty on the ground that they have voluntarily debited the involved Cenvat credit prior to the issuance of the Show Cause Notice in which case penalty should not have been imposed upon them. They relied upon various decisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. 11. The appellant has relied upon the Tribunal s decision in the case of Rajan Engineering Works Vs. CCE, Delhi-IV, Faridabad - 2012 (279) ELT 306 (Tri.-Del.). However, I find that in the said decision, there was clear finding that demand is raised only on the statement of the input supplier and there is neither any statement of transporter that the goods have not been transported nor any other corroborative evidence produced on record by the Revenue. It was, in these circumstances, Tribunal held that the Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
