2017 (1) TMI 488

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.... "DGCEI") that some manufacturer-importer Imported aluminum scrap (hereinafter referred to as inputs") purchased on high-sea sale basis from M/s Aman Impex, Mumbai and cleared the same from Customs through M/s Nikhil Shipping Agency, Mumbai (hereinafter referred to as M/s NSA), a Customs House Agent (CHA). The inputs so imported after clearance from the Customs were reportedly diverted to some other place and not delivered at M/s VAPPL, availed CENVAT Credit of the countervailing duty (CVD) paid on the said imported inputs merely on the basis of the duty paying documents i.e. Bill of Entry (BOE), without actually receiving and using the inputs in the manufacture of the final products. In pursuance of the aforesaid intelligence, the office p....

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....unt for custom duty paid), Page No. 40 (Invoice dt. 01.04.2005), Page No. 41 (delivery challan dt. 02.05.2005) Page 42 (bill of entry), Page 43 (duty payment challan dt. 29.04.2005) & Page 38 (Ledger of Amen Impex) of the paper book as proof of that they had purchased the goods from Aman Impex, which has been received in the their factory. He also adduced Page No. 46 of paper book showing CENVAT entry in RG 23-A for the said goods as proof of receipt and use. He cited the following case laws in his support:- (i) CCE, Pune-I Vs. Pioneer Industries - 2014 (306) E.L.T. 671 (Tri.-Mumbai) (ii) CCE, Chandigarh Vs. Neepaz steels Ltd - 2008 (230) E.L.T. 218 (P&H) (iii) CCE, Chandigarh vs. Neepaz Steels (India)- 2007 (213) E.L.T. 100 (Tri. -Del.)....

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.... 686 (P&H) (ix) S.M. Steel Ropes Vs. CCE, (ADJ.) Mumbai - 2014 (304) ELT 591 (Tri.-Mumbai) (x) Sanjay V Deora Vs CESTAT - 2014 (206) ELT 533 (Guj.) (xi) Sanjay V Deora Vs CESTAT - 2014 (206) ELT A 131 (S.C.) (xii) Nashik Strips Pvt. Ltd. Vs CCE, Nashik - 2010 (256) E.L.T. 307 (Tri. - Mumbai) (xiii) CCE, rohtak Vs. Sooraj Mull Baijnath Inds. Pvt. Ltd. - 2014 (309) ELT 577 (Tri.-Del.) (xiv) CCE Vs. Navneet Agamal - 2012 (276) ELT 515 (Tri.Ahmd.) 5. Heard both the parties and perused the records. 6. The limited issue to be considered is whether CENVAT Credit of Rs. 1,64,286/- availed by the appellant on the imported goods on the basis of the Bill of Entry No. 854886 dated 28.04.2005 is a case of fraudulent availment of CENVAT Credit si....

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....is also seen that the delivery challan of Nikhil Shipping Agency does not indicate the place of delivery. I also find that when confronted with transporter's documents and weighment slip of Onkar weighbridge, Sh. Kalpesh Prakash Oswal, Director of M/s VAPPI, in his statement dated 15.04.2010, admitted that the said container No. FBLU 3089801 containing Aluminium Scrap of 16.805 MTs was imported by their Company M/s VAPPL under B/E No. 854886 dated 02.05.05 was delivered at Ahmednagar. Shri Kalpesh Prakash Oswal in his statement dated 24.05.2010 reiterated his earlier statement dated 15.04.2010. 8. I find that the evidences submitted by the department in support of the fact that the goods were actually not received and consequently not ....