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TMI Blog2024 (5) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... only on the basis of the proceedings initiated against M/s. V.K. Metal Works, the supplier, is not sustainable without any corroborative evidence. Further it is found that the proceedings initiated against the supplier M/s. V. K. Metal Works has already concluded in VINOD KUMAR JAIN VERSUS C.C.E. S.T. -JAMMU KASHMIR AND OTHERS [ 2018 (5) TMI 1512 - CESTAT NEW DELHI] issued by the Principal Bench of this Tribunal, New Delhi, wherein proceedings initiated against the supplier has been dropped, holding that they had manufactured the goods and supplied to other manufacturers against proper invoices. Accordingly, the appellant has availed CENVAT Credit properly and the denial of CENVAT Credit availed by them in the impugned order is not sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of various persons, verified invoices and other documents for procurement of goods and supply of goods and concluded that the said M/s. V.K. Metal Works did not receive the goods, did not manufacture the goods and did not supply the goods to other manufacturers and their availment of benefit of Notification No. 56/2002-CE dated 14.11.2002 was not proper. Proceedings were initiated against the said M/s. V.K. Metal Works and others including supplier and recipient of the goods for the recovery of an amount of Rs.42,37,24,491/- from M/s. V.K. Metal Works and imposition of penalty. A Show Cause Notice dated 05.01.2010 was issued to M/s. V.K. Metal Works and others. 2.2. Consequent upon the said investigation against M/s V.K Metal Works, invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. V.K. Metal Works, which cannot be maintainable in law. It is also their submission that the adjudicating authority proceeded entirely on the basis of the allegations against M/s. V.K. Metal Works that they did not manufacture the goods and hence they could not have supplied the goods; he also observed that the appellant failed to comply with the condition of Rule 9(5) of the CENVAT Credit Rules, 2004; in the finding, the adjudicating authority proceeded with the admission of M/s. V.K. Metal Works about the non-manufacture of the goods without waiting for the outcome of the proceeding initiated against them and the Adjudicating Authority finally proceeded to find out input-output ratio by travelling beyond the scope of the Show Cause N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has not brought in any evidence to substantiate the allegation that the appellant has received only invoices without actual receipt of the goods. The denial of credit only on the basis of the proceedings initiated against M/s. V.K. Metal Works, the supplier, is not sustainable without any corroborative evidence. 6.2. Further, we find that the proceedings initiated against the supplier M/s. V. K. Metal Works has already concluded vide Final Order Nos.51982-51997/2018 (supra) issued by the Principal Bench of this Tribunal, New Delhi, wherein proceedings initiated against the supplier has been dropped, holding that they had manufactured the goods and supplied to other manufacturers against proper invoices. Accordingly, we hold that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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