2009 (6) TMI 865

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....peal. The lower adjudicator observed that : "The issue is denial of Modvat credit of Rs. 4,02,201.00 out of this credit of Rs. 91,497.00 is sought to be denied on account of non-maintenance of details in private registers of M/s. Vinayak Metal and Chemicals, Bokaro. The contention of M/s. Bhawani Press Metal Pvt. Ltd. is that they have maintained all records and goods were received and therefore credit cannot be denied and that Shri S. K. Agarwal, himself had mentioned in his statement that the Gate Register of M/s. Bhawani Press Metal Pvt. Ltd. was not maintained properly. The issue relating to invoice nos. 7, 9 and 10 of M/s. VMC involving Modvat credit of Rs. 25,472 is that lesser quality of goods actually cleared by M/s. VMC is shown....

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....ntioned twice would not loose the evidentiary value of the gate register in respect of non-receipt of the goods. I find that the twice entries had not been disputed under the instant show cause notice. Therefore, I do not accept the contentions of M/s. Bhawani Press Metal in respect of the aforesaid demand of Rs. 2,20,903.00 With regard to demand of Central Excise duty of Rs. 88,526.00 on the scrap manufactured and sold by M/s. Bhawani Press Metal during April, 98 to March, 2001 is concerned; I find that M/s. Bhawani Press Metal had already admitted the said amount had not been paid against the removal of scrap and already settled issue therefore, it does not need any more discussion." 3. The Lower Adjudicator has confirmed the a....

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....as paid prior to the issuance of Show Cause Notice. Case Laws in respect of Central Excise, Mumbai - [2000 (121) E.L.T. 839 (Tribunal) and Central Excise, Mumbai-III - 2004 (177) (Tri.-Mumbai) are in favour of the contention of the appellant. (d)    That it is submitted that if any defects were found in the record as of M/s. VMC, the supplier of inputs, for that the noticee have no obligation. On the contrary M/s. VMC should comply with their records that they are bona fide authority to issue duty paying invoices on D-registration.           It is, therefore, submitted that the assessee may kindly be exonerated from all sorts of duty demand and the consequential penalty charg....