2018 (3) TMI 13

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....d against a common impugned order raising the same issue, they are being disposed by a common order. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are the main appellant (Ganga Jamuna Metals) was manufacturer of non-ferrous metals and was using Aluminum in various shapes as inputs. On an investigation carried by the officers of DGCEI, on the basis of investigations carried out at M/s Shreeji Aluminum Pvt Ltd and various scrap dealers, it was noticed that the main appellant had availed Cenvat Credit on the basis of five invoices issued by one of the scrap dealer M/s Silverline Metals, Bhavnagar, indicating the description of the goods as Aluminum Extruded Profiles . After recording various sta....

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.... March 2006 and October 2006 while the show cause notice was issued on 23.2.2011 is blatantly time bar in as much that the appellant has filed the returns with the authorities which was accepted by the Revenue and no questions were raised; appellant had filed documents indicating the payments made to M/s Silverline Metals and there is nothing on record to show that the appellant had received the amount back, in any form from M/s Silverline Metals. 5. The Ld Counsel appearing on behalf of Shreeji Aluminum and the Director and Silverline Metals and the individual submits that the allegation of only paper credit is for the period March 2006 October 2006 and the penalties are imposed by the Adjudicating Authority under Rule 26(2), CER, 2002,....

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....luminium Pvt Ltd. The argument of the main appellant before the lower authorities that Aluminum Extruded Profiles can also be melted and used in the manufacture of Aluminum ingot is not controverted by the lower authorities. On perusal of invoices, I find that the said invoices indicates the value of Aluminum profiles for discharge of duty as on per kg basis which would be mean that the goods which were received under the said invoices from Silverline Metals were not and cannot be used as Aluminum Extruded Profiles as the value of Aluminum Extruded Profiles is will be far more than the rate as mentioned in invoice. On perusal of various contemporary invoices issued during the relevant period by M/s Silverlinne Metal indicates that value/rat....