TaxTMI 
TaxTMI 
2018 (1) TMI 98
X X X X Extracts X X X X
X X X X Extracts X X X X
....emoved, through computer generated invoice, without corresponding to the payment of duty Rs. 1,81,002/- was confirmed for shortage in the stock of input on which Cenvat credit have been taken, involving duty of Rs. 1,81,002/-. 2. The brief facts are that the appellants (having two units) are manufacturers of Tower structure for transmission line used in projects of Central Government/State Governments. Their main inputs are M.S. Angles, Rounds Bars, Channels and Plates etc. As per show cause notice dated 23/01/2013 there was an inspection in the factory on 1^st February, 2012, wherein following discrepancies were noted: - i- Credit of Rs. 3,00,649/- was taken on invoices on which proper address was not found. The details of which are ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2774 1386 142839 3. It was also alleged that the appellants had cleared 15.490 MT iron scrap through computer generated invoice on which duty was not paid. The duty on value of the scrap was worked out to Rs. 26,803/-. 4. It was also alleged that on physical verification of stock conducted in presence of the CEO, 44.814 MT raw material, that is, MS Angles was found short from the recorded balance and accordingly duty was demanded at Rs. 1,81,002/-. It is further stated in the SCN that the appellant voluntarily admitted to deposit the duty of Rs. 3,00,649/- and Rs. 1,42,839/- the Cenvat credits were debited vide RG-23A Part-II Entry No.473 and 475 dated 15th February, 2012 and further the appellants voluntarily deposit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ea, Unnao. Further observed that this is minor mistake which could have been rectified at suppliers" end and a certificate thereof should have been obtained, which was not done by the appellants. Further the appellants have reversed the Cenvat credit of Rs. 3,00,649/- without any protest and accordingly, declined to interfere. 5. The Learned A.R. has supported the findings. 6. Having considered the facts on the record and rival contentions, I find that admittedly there is only clerical error in the invoice(s). Admitted facts are that the appellants had two units in the same industrial area, only difference name - "Structure Division", by the same management. Further admitted facts are that goods were found properly accounted in the pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of amount of Rs. 1,42,839/- being Cenvat credit taken of Billets. Accordingly, I hold that the credit on Billets is fully allowed. 10. So far the issue of Rs. 26,803/- duty levied on removal of scrap is concerned, the Learned Counsel draws reference to the voucher for removal of scrap, annexed to the appeal paper book, which states that scrap have been removed net weight 15.490MT, scrap sold to one Mr. Rajeev. The Learned Counsel states that they have actually removed the worn out shed which had been scraped, pursuant to repairs and renewal. Such shed being not dutiable nor credit was taken. Thus there is no question of reversal of Cenvat credit, or payment of duty on the same. It is also stated that the scrap was generated during the co....