2018 (6) TMI 1206

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..... analyzing the statements and evidences on record arrived that the conclusion of the appellants had an active role in facilitating the clandestine removal as well as wrong availment of CENVAT Credit - The appellants have not produced any contrary evidences, to rebut the findings of the authority below. Appeal dismissed - decided against appellant.
DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellan .....

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..... after, delivery of such goods at the factory the buyer or his representative diverted the goods elsewhere and not receive in the buyers premises, the appellants can not be held responsible. In support, their referred to the judgment of this Tribunal in the case of Ispat Industries Vs.CCE 2008 (226) ELT 218. 5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. .....

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..... as well as wrong availment of CENVAT Credit. The Ld. Commissioner (Appeals) observed as follows. "5.7 I find that the findings of the adjudicating authority; that the appellant has facilitated M/s Vidyaram to receive the plates clandestinely and thereby helped the said rolling mill unit to manufacture and clear the finished goods clandestinely and the appellant raised invoices in favour of M/s S .....

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