2015 (11) TMI 699

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....n respect of central excise duty paid on the inputs used in or in relation to manufacture of the aforementioned final product. For disputed period, Central Excise Range Officials verified the records maintained by the appellant and found that cenvat credit has been taken by the appellant based on the invoices issued by M/s Bhagwati Trading Company and M/s Ayushi Steel Company (P) Ltd. Faridabad. Further, investigations carried out in the place of the above suppliers reveal that those suppliers have passed on inadmissible cenvat credit to various manufacturers including the appellants without actually supplying/ delivering the goods. The Jurisdictional Range Superintendent intimated the appellant regarding taking of such irregular credit, an....

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....ed from the cenvat credit taken on such input services. He, further submits that the disputed goods have been received from M/s Bhagwati Trading Company & M/s Ayushi Steel Company under proper and valid duty paying documents and that upon receipt of the disputed goods in the factory, the receipt particulars have been duly entered in the prescribed cenvat record i.e. RG-23A Part-I and Part-II register. The Ld. Counsel further submits that the appellant had also maintained other records to prove that the goods have actually been received in the factory. Further, the Ld. Advocate also submits that the payment particulars regarding supply of goods have been duly reflected in the ledger account maintained by the appellant. According to him, sinc....