9911796707
TMI Blog2018 (6) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and various penalties were also imposed on the appellants. 2. The facts of the case are that the appellants are engaged in the manufacture of Aluminium Alloy and Zinc Alloy Ingots. They were availing Cenvat Credit in respect of inputs. During the course of investigation, it was found that the appellants have availed ineligible Cenvat Credit on inputs of Rs. 82,43,377/- during the period 2004- 2005 and 2005-2006. There was a shortage of raw-materials at the time of stock taking of Rs. 1,20,446/-. During the course of investigation, it was found that the appellant has availed Cenvat Credit of Rs. 49,05,525/- on aluminium sheets procured from M/s.Alcon Foils Pvt. Ltd., and the reduction of thickness of aluminium sheets does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as the process does not amount to manufacture but the appellant has cleared the goods on payment of duty. Therefore, the payment of duty shall amount to reversal of Cenvat Credit, therefore, the said demand of Rs. 49,05,525/- is not sustainable. 5. With regards to the invoice issued by M/s.Bharat Aluminium Co. Ltd., it is his contention that the vehicle numbers which has transported the goods from the supplier upto their godown and thereafter, the goods were shifted to another vehicle which transported the goods upto the premises of the appellants. This fact has been admitted by the supplier of the goods and no other investigation was conducted by the Revenue with regards to the mode of transportation of the goods. In that circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be denied on the ground that the activity undertook by the appellant does not amounts to manufacture. Admittedly, these aluminium sheets have been cleared by the appellant on payment of duty. Therefore, the duty paid shall amount of reversal of Cenvat Credit. Therefore, Cenvat Credit cannot be denied to Rs. 49,05,525/- in the light of decision of the Hon'ble High Court of Bombay in the case of CCE Vs. Ajinkya Enterprises- 2013 (294) E.L.T. 203 (Bom.). Therefore, the said Cenvat Credit is allowed. 12. With regard to the invoices issued by M/s.Bharat Aluminium Co. Ltd., the mode of transportation is like that the goods starts from the suppliers and are to be stocked at the godown of the transporter and thereafter the goods are to be shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onversant with the day-to-day working of the transport company, Cenvat Credit cannot be denied to the appellant in the absence of any cross-examination thereof. 15. Further, we find that in the case of M/s.G.M. Castings, the vehicle number, which involved in transportation of goods is HR- 29-J-7449, whereas the revenue has investigated the vehicle No.HR-29-J-7949, which never transported the goods. Therefore, the case of the Revenue is only on the basis of assumption and presumption. In that circumstances, the Cenvat Credit cannot be denied to the appellants. 16. As the allegations made in the show-cause notice are not sustainable. Therefore, Cenvat Credit cannot be denied to the appellants. In that circumstances, no demand can be confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
