2017 (1) TMI 19

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.... the case are that the main appellant (M/s.UKB Electronics Pvt. Ltd.) are engaged in the manufacture of power cords and connectors liable to central excise duty. Based on certain intelligence, the officers of central excise, Delhi conducted certain investigations with M/s. Kashish Products Impex Private Limited ( KPIPL ), Delhi. The allegation is that KPIPL did not actually supply PVC compounds, which is a raw material for the main appellant, but only issued invoices which enabled the main appellant to avail cenvat credit without actually receiving and using the said raw materials. As a follow-up, investigations with various manufacturers who availed cenvat credit on such raw materials have been initiated. The main appellant is one of the m....

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....other manufacturers of final products to whom supplies were made by KPIPL as a part of same investigation. In many cases, the Tribunal had upheld the availment of credit and set aside the denial ordered by the Departmental Authorities. He submitted a list of such cases. He also submitted certain decided cases in support of his contention. Ld. Counsel also submitted a chart containing ledger account, vehicle-wise delivery of inputs supplied by KPIPL during the relevant time. 4. Ld. AR supported the findings of the lower authorities. He submitted that the evidence gathered by way of statements by some of the transporters clearly show that the inputs said to have been supplied by KPIPL were actually not transported to the premises of the main....

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....f final products. None of these records have been put to question with any evidence. Further, we also note that the payments towards purchase of raw materials have been made by crossed cheques by the main appellant. They have also produced ledger accounts to this effect. There is no evidence regarding any flow back of cash from KPIPL to the main appellant or any arrangement to that effect. We note that while examining the lack of evidence regarding flow back of money, the Original Authority records that the event happened more than 3-4 years and hence, no evidence could be left behind. However, while examining the admissibility of certain statements of truck drivers recovered 3-4 years back, it is noted that the same is admissible and some ....