TaxTMI 
TaxTMI 
2012 (10) TMI 263
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....stions : "(1) Whether provisions of Rule 3 and Rule 9 provides for availing CENVAT credit on the basis of invoices only when such invoices are accompanied by same corresponding goods or credit is available even if some other goods, other than shown in the invoices, are received in the factory? (2) Whether the CESTAT was correct to allow a CENVAT credit on the basis of invoices when investigations have, on the basis of documentary evidences, established that the inputs for which such invoices were issued have not been transported to the factory? (3) Whether CESTAT is correct in holding that the goods were received by the assessee when the evidences are clearly indicting that the registered dealer has not received the goods ....
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....nvestigation came to be carried out which revealed that the assessee was procuring different inputs, such as, copper scrap, copper wire scrap, copper rods, copper ingots etc. and had availed the Cenvat credit on such inputs. It was further revealed that the assessee had availed Cenvat credit mainly on the strength of invoices of M/s. Pranav Metal Mart, Nadiad, the registered dealer, who had shown purchases of copper ingots and rods from Jammu based units as well as copper ingots/wire etc. purchased from various registered dealers from Delhi. M/s. Pranav Metal Mart, a registered dealer of Nadiad, also had shown purchases of imported copper of Sri Lankan origin from the registered dealers of Delhi. Such registered dealers of Delhi also import....
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....g adopted by the adjudicating authority as well as by the appellate Commissioner. 4. A perusal of the record of the case shows that the detailed facts as regards the investigation carried out by the Department are set out in the show cause notice dated 11-1-2008. Upon going through the lengthy show cause notice in its entirety, the Court finds that though on the face of it, it appears that ample evidence has been collected during the course of investigation, in fact, the evidence collected against the assessee is to the effect that the record of the transporters shows that the vehicles through which the copper ingots/wire scrap were stated to have been sent, had actually transported goods other than copper ingots/wire scraps to the ma....
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.... not received copper ingots or that the respondent assessee had not received the ingots along with the invoices. The statement of Shri Atul Navrattan Lal Sharma, Proprietor of M/s. Singal Road Carriers indicates that it is the categorical case of the said party that it had received raw material at its premises along with the LRs and other documents. The statement of the partner of the assessee, Shri Umesh Shah, also indicates that it was the categorical case of the assessee that it had received central excise invoices issued by the dealers through the truck driver who brought the consignments to its premises. In fact, from the statement of Shri Heda, it is apparent that M/s. Pranav Metal Mart, Nadiad, had even shown receipts of copper consi....