9911796707
TMI Blog2017 (4) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. Mohanty, Member (Judicial) Mr. Manish Sharan (Advocate) for the Appellant Mr. H.C. Saini (DR) for the Respondent Per S.K. Mohanty: This appeal is directed against the impugned order dated 26.11.2010 passed by Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore. Brief facts of the case are that the appellant is engaged in the manufacturer of Brass Ingots and Copper Ingots, falling under Chapter Heading No.7403 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit on the inputs purchased by it. An intelligence collected by the officers of DGCEI indicated that the appellant was receiving the cenvetable invoices for the inputs and was wrongly availing cenvat credit on the strength of such in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s books of the appellant company had been provided to Ms. Sunrise Zinc Ltd. Authorized Signatory, further submitted that Blank Bilties Books had been provided on receipt of nominal payment of ₹ 150 to 200 in cash from Mr. Mayur Shah (Authorized Signatory) of the appellant company. The transporter also stated that it had never transported any goods from M/s Sunrise Zinc Ltd. Goa to the appellants premises at Pithampur and had only provided the blank bilties and had received the commissioner for that purpose. Investigation conducted by DGCEI from the alleged supplier of goods M/s. Sunrise Zinc Ltd. reveals that the appellant arranged the lorry for transportation of the goods and the transporter, namely, Gokul N.P. Roadline and Gokul Fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Advocate has relied on various decisions rendered by the judicial forum to substantiate his stand that the department has not proved the fact of clandestine receipt of goods by the appellant. 3. On the other hand, the Ld. DR appearing for the respondent reiterated the findings recorded in the impugned order and further submitted that since upon proper verification of documents, recording of statements from the concerned persons, the department has confirmed the cenvat demand, the same is sustainable under law. 4. Heard both the sides and perused the records. 5. I find that Sh. Mayur Shah, the Authorized Signatory of the appellant vide his statement dated 10.04.2007 deposed that the factory of the appellant was closed since last 4-5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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