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TMI Blog2020 (3) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 - Final Order Nos. 50434-50437/2020 X X X X Extracts X X X X X X X X Extracts X X X X ..... a belief was entertained that M/s Unnati Alloys is only providing the Cenvatable invoices to M/s Arya Alloys without actually supplying the inputs. It was further alleged that though the payments for the said inputs was being made by M/s Arya Alloys through banking channels but subsequently M/s Arya Alloys was receiving back the said amounts in cash. Statements of Shri Amit Gupta as also some of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings were initiated against no. of other assesses similar situate. It was alleged by the Revenue that all those assesses have procured only the Cenvatable invoices for the purpose of availing the Cenvat, without actually receiving the inputs. Appeals against the other assesses were taken up by the Tribunal and the orders impugned therein were set aside. My attention stands brought to the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was set aside. The said decisions stands followed by the Tribunal in number of other judgments. Reference can be made to following decisions: (i) M/s Moranl Alloys Pvt. Ltd., M/s Unnati Alloys Pvt. Ltd. - Final Order No. 52055-52056/2018-SM dated 29.5.2018; (ii) Synergy Steel Pvt. Ltd. Vs. CGST & CCE, Alwar - Final Order No. 50673/2019 dated 15.3.2019; (iii) Gian Castings Pvt. Ltd. Vs. CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the inputs, it is not possible to manufacture final product, which the appellant have shown to have manufactured and cleared on payment of duty. 7. In view of the above, I find no justifiable reasons to deny the Cenvat credit or to impose penalties upon the appellants. Accordingly, the impugned order is set aside and all the appeals are allowed with consequential relief. (Dictated & pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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