2017 (4) TMI 685

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.... avails cenvat credit on the inputs purchased by it. An intelligence collected by the officers of DGCEI indicated that the appellant was receiving the cenvetable invoices for the inputs and was wrongly availing cenvat credit on the strength of such invoices without actual receipt of the input against such duty paid documents. Thus, the DGCEI officers visited the factory of the appellant on 10.04.2007 and found that the factory had been closed since 2004 and the machines installed in the factory are in rusted condition. The officers also visited the office premises of the appellant situated in MG Road, Indore on 10.04.2007 and recorded statement of Shri Mayur Shah, Authorized Signatory of the appellant, who deposed that the factory is closed....

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....r that purpose. Investigation conducted by DGCEI from the alleged supplier of goods M/s. Sunrise Zinc Ltd. reveals that the appellant arranged the lorry for transportation of the goods and the transporter, namely, Gokul N.P. Roadline and Gokul Freight Carriers were nominated by the appellant. 1.2 On the basis of the investigation conducted by DGCEI, the department initiated Show Cause proceedings against the appellant. the SCN dated 19.08.2008 issued by the department culminated in the adjudication order dated 31.03.2010, wherein the additional Commissioner of Customs had confirmed the demand of cenvat credit of Rs. 23,74,163/- along with interest. Besides equal amount of penalty has also imposed on the appellant. In appeal, the Ld. Comm....

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....ustainable under law. 4. Heard both the sides and perused the records. 5. I find that Sh. Mayur Shah, the Authorized Signatory of the appellant vide his statement dated 10.04.2007 deposed that the factory of the appellant was closed since last 4-5 years and only trading activities are being carried from their Mumbai office. Further, based on the information furnished by the authorized signatory that copper/ brass granules were procured from M/s Sunrise Zinc Ltd. through the transporter M/s Gokul N.P. Cargo Movers, Indore, has been denied by the said transporter stating that it had never transported the goods from the factory of Sunrise Zinc Ltd., Goa to the appellant's factory at Pithampur and only provided blank bilties on payment of....