2014 (2) TMI 452

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....facturer of steel ingots M/s. Jay Alloys who were clearing their final product through the consignment agent M/s. Ved Trading Co. who in turn was clearing the same to various traders/ dealers of Mandi Gobindgarh. As per the said allegations, there was no clearance of steel ingots from the manufacturing units and only invoices were being issued. However, investigations conducted at the end of registered dealer M/s. Sidh Balak Enterprises, the Revenue found that godown address given by him at the time of registration as a dealer was subsequently vacated and the said dealer was not actually dealing in the goods in question, as such, the Revenue entertained a view that such dealer was issuing only invoices without the corresponding supply of go....

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.... on certificate issued by the Superintendent of Central Excise. When a dealer is registered with the department and is issued Cenvat credit invoices, duly incorporating the excise registration number. It has to be held that manufacturer has duly complied with the requirement of verifying the identity and address of the supplier. Subsequent investigations relied upon by the Revenue revealed that godown numbers were subsequently changed by M/s. Sidh Balak Enterprises. This shows that during the relevant period it was rightly registered at the address given at the time of registration. It is not also disputed that the invoices were actually issued by M/s Sidh Balak Enerprises, on the basis of which the appellants has availed the credit and whe....

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.... been found as not having any godown, the credit taken on the inputs cannot be denied. The Hon'ble Karnataka High Court in the case of CCE, Bangalore vs. Bhuwalka Alloys Pvt. Ltd. [ 2012 (281) ELT 213 (Kar)] that even where the dealer was not found on the address mentioned in the invoices and no business activity was found therein, the Cenvat credit cannot be denied which stand availed on the basis of genuine invoice issued by said dealers. I also find that Tribunal's decision in the case of Luxmi Metal Industries vs. CCE, Delhi II [2013 (287) ELT 487 (Tri-Del)] as also in the case of Commissioner of Cus & Central Excise, Kanpur vs. R H L Profiles Pvt. Ltd. [2013 (292) ELT 313 (Tri-Del)] has held that that denial of Cenvat credit availed on....

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....ant Commissioner wherein certain investigations stand conducted at the appellate stage, recording the statement of excessive pressure of owner of the vehicle laying down that such vehicles was not used for transportation of the goods. However, I find that in the said statement, which stand produced before me, the deponent has clearly deposed that said truck in question remained with his brother only and was driven by the drivers employed by them as also by his brother. He has nowhere disclosed that he was aware of movement of said truck. In such a scenario, the submission of brother disclosing that this truck was never used, is without any evidentiary value. The Assistant Commissioner in his letter has also addressed that said matter pertai....