9911796707
TMI Blog2015 (4) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... s to prove - modus operandi - diversion of the duty paid brass circles/strips in the open market - Held that:- the only case has been booked against the respondent on the premise that M/s. AMC has diverted the goods as they have altered the description of goods in the invoices issued by them showing the goods supplied by manufacturer/supplier showing the description of goods as brass sheets. But R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he description of goods by issuing invoices to the respondent showing the description of the goods as brass sheets instead of brass circles/strips. Therefore, it was alleged against the respondent that the respondent availed inadmissible Cenvat credit without actually receiving the goods with this modus operandi, M/s. Arihanta Metal Corpn. have diverted the duty paid brass circles/strips in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cenvatable invoices by showing the description of goods as brass sheets. Therefore, the respondents has wrongly taken the Cenvat credit and utilized the same as no duty has been paid to M/s. AMC on brass sheets. It is also submitted that as per Rule 9(2) of Cenvat Credit Rules, 2004, a manufacturer/producer while taking Cenvat credit on inputs shall take reasonable steps to ensure that inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods as brass sheets. It is also seen in the invoices that description of the goods supplied by the manufacturer-supplier is also shown as brass sheets. Therefore, respondent has taken all the possible steps and availed Cenvat credit on the basis of documents accompanying the goods showing the duty paid as per law. Therefore, they have taken the Cenvat credit correctly as per Rule 9(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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