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TMI Blog2018 (3) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... and steel, which is the inputs required by the appellants. This fact has not been disputed by the Revenue and reliance is placed only on the statement of the Director and employees laying down that cenvatable inputs were not transported by them. The bank statement stands produced showing the payment of invoices to M/s. Industrial Associates by Account Payee Cheques. There is no allegation for such cheques which were encashed and there is no allegation that such cheques were encashed and subsequently refunded to the respondent. Reliance is placed on the decision of the Hon’ble Jharkhand High Court in the case of Commr. Of C.Ex., East Singhbhum vs. Tata Motors Ltd. [2010 (9) TMI 949 - JHARKHAND HIGH COURT] has held that it is presumed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was confirmed by the Adjudicating Authority vide its Order dated 06.02.2015. The Commissioner (Appeals) upheld the adjudication order. Hence the present appeal before the Tribunal. 3. The ld.Consultant appearing on behalf of the appellant submitted that the Appellant Company had procured scraps of iron and steel products from M/s Industrial Associates. He stated that it was apparent from the invoices that the supplier (M/s Industrial Associates) had purchased the goods from various manufacturers/suppliers. Hence, even if the allegation made in the show-cause notice that M/s Industrial Associates had no infrastructure were to be considered, it would make no difference to the matter in hand. He further submitted that the appellant had dul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essable value and excise duty paid thereon besides the address of Central Excise Range Office and Division Office. The appellants received the goods in their factory under cover of the Central Excise invoices issued by M/s. Industrial Associates. The concerned staff at factory gate put the receipt seal under his initial and affected a consolidated entry in Form-IV Register for the receipt of said inputs along with other inputs of analogous character. The credit availed by them were duly reflected in their monthly ER-I returns. They also received tax-invoice-cum-challan along with original for buyer copy of the excise invoices for inputs received from the said manufacturer. The amounts were paid by them by account payee cheques/RTGS. VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the period in question. Such cutting of TMT rods constitutes of iron and steel, which is the inputs required by the appellants. This fact has not been disputed by the Revenue and reliance is placed only on the statement of the Director and employees laying down that cenvatable inputs were not transported by them. On the other hand, the assessee has brought on record the transaction ledger/voucher showing payments to the concerned drivers. The bank statement stands produced showing the payment of invoices to M/s. Industrial Associates by Account Payee Cheques. There is no allegation for such cheques which were encashed and there is no allegation that such cheques were encashed and subsequently refunded to the respondent. 9. Reliance is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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