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TMI Blog2021 (1) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... auto cycles and transportation of goods has been arranged by the appellant themselves. In these circumstances, the cenvat credit is not admissible to the appellant on the invoices issued by Kanhya Lal Jai Narain at S No. 1 2 of the SCN. Further, with regard to the invoice issued by Ram Parkash Sons, their vehicle found to be Tractor Trailer and it has been alleged in the show cause notice that some of the vehicles were light goods vehicles which were later found to be heavy goods vehicles further the Tractor Trailer is capable of transportation of the heavy goods; therefore, on the invoices issued by Ram Parkash Sons, the appellant is entitled to avail the cenvat credit and to that extent, no penalty can be imposed on the appellant at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Steel Metals Pvt Ltd (appellant no.2) admitted the shortage and debited the duty involved. On the basis of that shortage, further investigation was conducted and it was found that during the period 01.04.2010 to 18.01.2011, the appellant received various goods/inputs and taken cenvat credit thereon but after compilation of the chart, the cenvat credit sought to be denied as per the Annexure-A of the show cause notice, which is reproduced as herein below: During the course of investigation, it was also found that the dealers have admitted that they have supplied the goods ex-godown and they do not know how the goods have been transported by the appellant no.1. Moreover, when the investigation was conducted with the transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goo, the ld. Counsel appeared on behalf of M/s Madan Industrial Corporation (appellant no.3), submits that during the course of investigation they have made a categorical statement that they have supplied the goods and received the payments and the transportation has been arranged by the manufacturer/buyer, therefore, the penalty on the appellant cannot be imposed. 5. On the other hand, the ld. A.R. for the Revenue submits that during the course of investigation, it is an admitted fact that the shortage of 245.860 MT of pig iron was found and the same has been admitted by the appellant no.2 who has agreed to reverse the cenvet credit availed thereon, clearly indicates that the appellant no.1 was engaged in the activity of availing the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant on the invoices issued by Kanhya Lal Jai Narain at S No. 1 2 of the SCN. Further, with regard to the invoice issued by Ram Parkash Sons, their vehicle found to be Tractor Trailer and it has been alleged in the show cause notice that some of the vehicles were light goods vehicles which were later found to be heavy goods vehicles further the Tractor Trailer is capable of transportation of the heavy goods; therefore, I hold that on the invoices issued by Ram Parkash Sons, the appellant is entitled to avail the cenvat credit and to that extent, no penalty can be imposed on the appellant at S.No. 3,4,9-13 of the SCN. With regard to the invoice issued by Marwah Trading Co. Batala, the appellant has produced the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been done by the appellant themselves and as per the D.T.O. report, the vehicles involved are scooters, which are not capable of transportation of heavy goods, therefore the cenvat credit to the manufacturer/buyer is denied mentioned at SNo. 5-8 of the SCN. 9. In view of the above discussion, the following order is passed:- a) cenvat credit is denied in some of the invoices namely issued by Kanhya Lal Jai Narain and M/s Madan Industrial Corporation to appellant no. 1. The same is required to be paid along with interest and if already paid, be adjusted. b) penalty is imposable on the appellant no. 1 to the extent of denial of cenvet credit. c) no penalties imposable on M/s Madan Industrial Corporation (appellant no.3). Penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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