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TMI Blog2007 (10) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the appellant had received and consumed the inputs in the factory premises and paid for the same. There is also no contrary evidence to show that the appellant had not paid the supplier's invoices raised on them - appeal allowed. - APPEAL NO. E/3128/06 - No. A/1434/C-IV/SMB/2007 - Dated:- 11-10-2007 - Shri M. V. Ravindran, Member (Judicial) Shri Bharat Raichandani, Advocate for App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumed the inputs in the factory premises and paid for the same. There is also no contrary evidence to show that the appellant had not paid the supplier's invoices raised on them. As such I find that the issue is squarely covered by the decision of the Tribunal in the case of M/s. Rishabh Industries (Order No.A/591/2007/C-II (EB) dt. 20.8.07). It is seen that the issue is squarely covered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are concerned they have purchased the goods which are dutiable on the strength of the invoices concerned carrying duty payment particulars. Moreover the Revenue has confirmed the demand of duty against Prerna Metal Inds. in respect of goods removed by them by utilizing wrongly availed Modvat credit. We also observe that Rule 57-I of the Central Excise Rules, 1944 at the time when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer has taken a credit by reason of fraud, willful mis-statement, collusion or suppression of fact or contravention of any of the provisions of the Act or the Rules with intent to evade payment of duty extended period of 5 years will be available for issuing show cause notice. It is apparent from the wordings of clause (ii) that fraud etc. has to be committed by the person against whom the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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