2013 (5) TMI 486

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....ndi Govindgarh, cenvat credit of Rs. 1,07,505/- was taken. M/s. Triveni Casting Pvt. Ltd., Mandi Govindgarh, the registered dealer, in turn, claim to have received scrap involving duty of Rs. 20,409/- from M/s. Mahalaxmi Steel and Agro Industries, Mandi Govindgarh the scrap involving duty of Rs. 87,106/- from M/s. Eastern Steel & Agro Industries, Mandi Govindgarh. According to the department both M/s. Eastern Steel & Agro Industries, Mandi Govindgarh & from M/s. Mahalaxmi Steel and Agro Industries, Mandi Govindgarh, had highly inflated the production of scrap in their unit and had issued of bogus invoices to M/s. Triveni Castings Pvt. Ltd., Mandi Govindgarh, on the basis on which the cenvat credit was passed on by M/s. Triveni Castings Pvt.....

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..... Sh. Jatin Singhal, Advocate, learned counsel for the appellant, pleaded that so far as the cenvat credit demand of Rs. 87,106/-is concerned, the same had been set aside by the Commissioner (Appeals) on the basis of order of the Tribunal's order reported in 2009 (248) E.L.T.733 (Tri.-Del.) and that order has neither stayed nor been set aside by the High Court, that as records the confirmation of cenvat credit of demand of Rs. 20,409/-, the Commissioner (Appeals) order is not correct, as the scrap had been received by the appellant. He, therefore, pleaded that vide impugned order setting aside the cenvat credit demand of Rs. 87,106/- is correct and the order upholding cenvat credit demand of Rs. 20,409/- and equal penalty is not correct. 4....