2015 (9) TMI 37

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....ts / Ingots scrap etc. mainly from Visakhapatnam Steel Pant. 2. It is seen that the officers of the Directorate General of Central Excise Intelligence, Regional Unit, Hyderabad conducted a search in the premises of one M/s Usha Enterprises, in respect of the Central Excise maters relatable to that unit. They recovered certain incriminating documents and in terms of the said documents, certain Central Excise Invoices issued by one M/s SreeTirumala Steel Rolling Mills Pvt. Ltd, Visakhapatnam showing the appellant as consignee were recovered. On an explanation, Shri Ashok Garg, Managing Director of the said M/s Usha Enterprises deposed that two pages of the said record relatable to supplies made by M/s SreeTirumala Steel Rolling Mills Pvt. Lt....

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....erprises. 4. On the above basis, the Revenue entertained a view that Cenvat credit to the extent of Rs. 2,60,369/- stands availed by the appellant, on the basis of the invoices issued by M/s SreeTirumala Steel Rolling Mills Pvt. Ltd., on account of M/s Usha Enterprises, without actually receiving the said raw material. Accordingly proceedings were initiated against them resulting in confirmation of demand and imposition of penalty. 5. On appeal against the said order of the original adjudicating authority, the Commissioner (Appeals) observed that the entire case of the Revenue is based upon the statements recorded during the course of investigation, which statements are uncorroborated by any documentary evidence. He observed that the appe....

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....present appeal. 7. After hearing both sides and after going through the impugned orders including the order of the Tribunal vide which the matter was remanded, I find that the entire case of the Revenue is based upon the statements of the authorized representatives of M/s Usha Enterprisesand M/s SreeTirumala Steel Rolling Mills Pvt. Ltd. Apart from that, there is not even an iota of evidence on record to show that the appellant has not actually received the inputs in question. Even the said statements have not been tested about their correctness by granting cross examination. There is no inculpatory statement of the present appellant and on the contrary, the appellant's representative, has clarified, in the statement recorded during th....