2018 (1) TMI 354

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..... (A.R) for respondent ORDER The case of the department is that the appellant had availed fraudulent cenvat credit on the invoices in respect of HR Trimming issued by Jindal Iron & Steel Co. Ltd., whereas the goods covered under the said invoices transported and delivered to Viramgam, Gujarat based parties. The DGCEI investigated the case and relied upon various statements of transporter, Gu....

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....hri Vishal Bhushan, director of the company is also exculpatory. He submits that the appellant paid transport charges to the transporter. With this undisputed facts, the charge of wrong availment of cenvat credit against the appellant is not established. He placed reliance on the Hon'ble Gujarat High Court judgment in the case of Commissioner Vs. Motabhai Iron & Steel Industries - 2015(316 )EL....

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....ements of various person such as transporter, broker etc. In the facts of the present case I find that though the invoice in respect of HR Trimming was issue by Jindal Iron & Steel Co. Ltd. on which the appellant availed the cenvat credit but in none of the statements of transporter or boker, the name of the present appellant was indicated regarding the diversion of the goods to the Gujarat based ....