9911796707
TMI Blog2017 (4) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... rder was passed on by the Commissioner of Central Excise, Thane-I. 3. It is submitted that the present appeal raises substantial questions of law and particularly those which have been formulated at pages 10 and 11. 4. On a perusal of the entire paperbook, we are unable to agree that these are substantial questions of law. Far from being substantial, they are not questions of law at all. The attempt is to seek a reappreciation and reappraisal of the factual findings. 5. The first question relates to the alleged violation of the principles of natural justice by not allowing the cross-examination of the supplier / manufacturer / dealer / transporters whose statements were relied upon while adjudicating the show cause notice. 6. This groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the demands were confirmed after denying the credit. The credit was denied to the appellant on the ground that it availed cenvat credit on the strength of invoices without receiving duty paid scrap under the invoices. The provisions of the Cenvat Credit Rules, 2002 enables a manufacturer to avail of the credit of the duty paid on inputs received in the factory of the manufacturer which are used in or in relation to the manufacture of excisable goods on the strength of duty paid documents. The appellant availed credit on the strength of 124 invoices issued by one registered dealer. That registered dealer has been named specifically as M/s. Scor Taur Impex ("M/s. STI", for short). This M/s. STI, in turn, purchased the scrap from one M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in these circumstances that we do not think that questions (b), (c) and (d) at pages 10 and 11 are substantial questions of law. 9. The reliance on the Judgment of the High Court of Judicature at Allahabad is entirely misplaced. The High Court of Judicature at Allahabad was concerned with the case where the assessee before it had been a registered dealer. It procured raw materials through M/s. MK Steels (P) Ltd.. It is those very inputs and covered by the very invoices raised by M/s. MK Steels (P) Ltd., which were received by the assessee and the details thereof were entered in the cenvat credit account. These inputs were used for the manufacture of final products which were cleared against the payment of duty. It is in these circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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