2015 (8) TMI 802

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....52/13 in E/40161/13 & E/S/40144/13 in E/40154/13 & E/S/40146/13 in E/40156/13 & E/S/40145/13 in E/40155/13 For The Appellant : Shri S. Raghu and Shri M.N. Bharathi For The Respondent : Shri P. Arul ORDER 1. Applicant No.1 & 2 have filed COD applications for condoning a delay of 3 days in filing their appeals. Ld. advocate submits that he has prepared the appeal within the stipulated period and handedover to the applicants to peruse the same. He also submits that due to urgent business work, the applicant was out of town and thus delay occurred.  Considering the facts and circumstances of the case, the delay of 3 days in filing the appeals is condoned and the COD applications are allowed. 2. All the stay applications are arising ou....

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.... categorically stated that they have received the MS scrap and used in the manufacture of final product. He also submits that the supplier of material in their own declared the goods in the invoices as MS channels, angles etc. According to them, they received only MS scrap and they have rightly availed credit.  He also submits that initially show cause notice was issued on four second stage dealers from whom they had received the goods.  After filing reply to SCN and during the hearing they pointed out that no notice was issued to first stage dealers which proves that the first stage dealers supplied M.S. Scrap and not  M.S. Rounds etc.   Thereafter, a corrigendum to SCN was issued and other 6 dealers were also issu....

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....d, M.S. Wire, M.S. Wire coils etc. received from the registered dealers. The rate of duty is higher than M.S. scrap.  On investigation, it was found that the dealers supplied non-duty paid scrap procured from the market and issued invoices of M.S. Rounds, M.S. Wire etc. to the Applicant No.1 in order to claim cenvat credit under Cenvat Credit Rules, 2004.  It is well known that M.S. Rounds, M.S. wire etc. are virgin material which cannot be used as scrap in the furnace. 6.  It is seen from the impugned orders that the registered dealers in the statements during investigation accepted the above facts. On the other hand, Applicant No.2, Shri A. Radhakrishnan, M.D. of Applicant No.1 company in his statement dated 24.9.2008 cate....