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TMI Blog2025 (3) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... are in appeal against the impugned orders wherein the following demands have been confirmed : Sl. No. Name Excise Appeal No. Order-in-Original No(s). & Dt. Duty / Penalty amount (in Rs.) 1. M/s. Ganpati Environ Projects (P) Ltd. 445/2012 9- 11/Commissioner/CE/Kol -IV/2012 dt. 17.04.2012 Duty = Rs.1,07,08,912/- Penalty = Rs.1,07,08,912/- 2. M/s. Ronix Polymer Pvt. Ltd. 446/2012 9- 11/Commissioner/CE/Kol -IV/2012 dt. 17.04.2012 Penalty = Rs.10,00,000/- 3. Shri Rajendra Kr. Saraogi 447/2012 9- 11/Commissioner/CE/Kol -IV/2012 dt. 17.04.2012 Penalty = Rs.1,00,000/- 4. M/s. Ronix Polymer Pvt. Ltd. 555/2012 23- 25/Commissioner/CE/Kol -IV/2012 dt. 14.06.2012 Duty = Rs.92,72,820/- Penalty = Rs.92,72,820/- 5. M/s. Ganpati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Ronix Polymer Private Limited was attached with cooling machine but in the factory of M/s. Ganpati Environ Projects (P) Limited, it was noticed that no cooling system was attached but just a blender which cannot function as mixture machine according to the views of the officer. (iii) The statements of Rajendra Kumar Saraogi, who was the Director of M/s. Ganpati Environ Projects (P) Limited and who was also the Authorised Signatory of M/s. Ronix Polymer Private Limited, were recorded. Mr. Saraogi in his statements dated 08.06.2010 and 20.09.2010 clarified the position stating that M/s. Ganpati Environ Projects (P) Limited are purchasing the inputs from different suppliers, including M/s. Ronix Polymer Private Limited. It was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. (vi) The ld. adjudicating authority vide Adjudication Order dated 17.4.2012 ultimately denied the credit mainly on the ground that M/s. Ganpati Environ Projects (P) Limited did not undertake any process which is amounting to manufacture ignoring the fact that the appellant was making payment of duty on the finished goods. It is claimed by the appellant that the mixture machines were there in the factory and the factory was also being run by Generator when there was no power supply. They have also stated that had the goods not been supplied by M/s. Ronix Polymer Private Limited and others, the manufacturing of the finished goods would have not been possible. Accordingly, the ld. adjudicating authority denied the credit to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it to M/s. Ronix Polymer Private Limited, who had purchased the goods from M/s. Ganpati Environ Projects (P) Limited and subsequently cleared the finished goods on payment of duty. 3. The Ld. Counsel appearing on behalf of the appellants submits that the credit cannot be denied to M/s. Ganpati Environ Projects (P) Limited (hereinafter referred to as "M/s. Ganpati") since they had used the inputs on which credit was taken and manufactured the goods, clearing the same on payment of duty. Therefore, he contends that the question of denying credit and imposing penalty on M/s. Ganpati and the two other appellants does not arise. 3.1. Similarly, in respect of the denial of CENVAT Credit to M/s. Ronix Polymer Private Limited (hereinafter referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture the goods. Thus, it has been alleged that they are not entitled to avail CENVAT Credit on the invoices issued to M/s. Ronix. However, it is a fact on record that M/s. Ganpati has manufactured the goods and the same have been cleared on payment of duty, which has been accepted by the Revenue. If the duty has been accepted by the Revenue, in these circumstances, CENVAT Credit availed cannot be denied, as has been held by the Hon'ble Bombay High Court in the case of Commissioner of C.Ex., Pune-III v. M/s. Ajinkya Enterprises [2013 (294) E.L.T. 203 (Bom.)]. wherein it has been held that payment of duty shall amount to reversal of credit even if there is no manufacturing activity. Admittedly, in this case, M/s. Ganpati has paid the duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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