TaxTMI 
TaxTMI 
TaxTMI 
2016 (9) TMI 181
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.... procure their requirements of duty-paid scrap directly from the manufacturers including ship-breaking units and also through registered & unregistered dealers in the open market. From the records, it is observed that for the procurement of the scrap, the Appellants No. 1,2 & 3 also take the assistance of the brokers in the steel market. They have opted for availing the benefit of Modvat/ Cenvat credit in terms of the relevant provisions of Rule 57 A of the erstwhile Central Excise Rules, 1944 (hereinafter referred to as 'the said Rules) and/or the provisions of Cenvat Credit Rules, 2001 and/or Cenvat Credit Rules, 2002, as in force at the relevant time and/or Cenvat Credit Rules, 2004, as in operation since 10.09.2004. They were allege....
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....Central Excise, ThaneI Commissionerate searched the office premises of the Appellant NoA, who is the broker, named Shri Ram Awatar Kesardeo Agarwal, Proprietor of M/s. Manish Steel Corporation on 9.12.2003, and withdrew certain records/ documents from the premises under a Panchnarna. The said Officers also recorded the statements of said Shri Ram Awatar K. Agarwal on 9.12.2003 & 20.12.2003, under Section 14 of the Central Excise Act, 1944, wherein he inter alia deposed that the Invoices of Jindal which should have been accompanied with the consignments were found in their premises and the same were given to them by M/s. Diamond Roadways and the details of the person to whom the goods were sold were given to him on phone, and, accordin....
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....irmed that he had transported the material from M/s. JISCO, Tarapur, and Vashind factory and for which he got the instructions from the parties located at Gujarat like Viramgam, Satej, Mausa, Amreli, Mehsana and Keshoda On the basis of letters, they used to get delivery of the goods from the factory of M/s. Jindal. 2.5 During the course of investigation, the premises of M/s. New Swaminarayn Transport, Kalyan, was searched on 10.12.2003 and incriminating documental records were withdrawn. Statement of Shri Bharat Singh Hari Singh Vadher, proprietor of M/s New Swaminarayn Transport, Kalyan was recorded under Section 14 of the Central Excise Act, 1944 on 20.12.2003, wherein he inter alia deposed that the goods namely scrap loaded from M/s JIS....
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....a, Advocate appeared for Shri Ram Avatar Agarwal. Nobody appeared for other appellants. 3.1 Learned Counsel for the appellant Mohammadbhai Abdul Ali master, appellant No. 5 argued that they worked as agent for brokering HR Treaming on commission basis. He argued that the goods are directly supplied by Shri Ram Awatar Agarwal and Shri Manish Agarwal of M/s Manish Steel Corporation to the customers and customers paid directly to Manish Steel Corporation. They used to get the commission and freight charges in cash from the customers and sometimes from Shri Agarwal. It was argued by learned Counsel that they used to bid in E-auction in Steel RS and Steel E.Mart and in case of highest bids purchase the goods from M/s Shyam Metal Pvt. Ltd., Tara....
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.... is no evidence that the appellant had collected any Central Excise invoices from Shri Shantilal Shah of M/s Diamond Roadways. Learned Counsel argued that the appellant is a broker and deals with a number of buyers and sellers. He argued that in absence of specific evidence of diversion of goods meant for Shyam Metal Pvt. Ltd. by the appellant and the documentary evidence of such diversion in the form of recovery of Central Excise invoices of the company from the premises of the appellant or the letter head of the company from the appellant's premises or any lorry receipts of the transporter or any other evidence such as purchase of the subject goods (referred to in the Annexure to the show-cause notice) on behalf of the Company by the ....