2018 (3) TMI 547

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....bars and M.S.Billet in their factory at Mahisrekah, Howrah. Various inputs such as, iron and steel, waste & scrap, sponge iron, pig iron etc. are used by the appellant during the manufacturing activity. It is the case of the Department that the appellant had wrongly taken and utilized Cenvat Credit of Rs. 19,81,396/- during the period from August, 2008 to January, 2009 on the basis of 43 invoices issued by M/s Industrial Associates, Howrah. According to the Department, such availment of credit is in contravention to Rule 15 (2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1994. A show-cause notice dated 06.09.2013 was issued to the appellant proposing demand equivalent to the credit availed along with i....

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....ifficult proposition to come to a finding that all the inputs received by the appellants, which have been utilized in the manufacture of their final product, were not actually received by the appellants. I also note that the appellant s Director Shri N.H.Gupta, in his statement recorded during the investigation, had given a categorical deposition that they have received the supplies of contracted goods under the cover of excise invoices issued under Rule 11 of the Central Excise Rules, 2002 signed by the authorized person duly supported by the declarations made under West Bengal VAT Rules, 2005. Such excise invoices conspicuously specified all the particulars including the ECC No., CST No., W.B.VAT No., Description of goods alongwith Centra....

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.... also. 7. At this stage reference may be made to the provisions of Rule 9(3) of the Cenvat Credit Rules which requires an assessee to acquaint himself with the identity of the supplier of inputs. As such the requirement of said Rule 9(3) stands fully complied with in as much as the appellant, by referring to the address and registration number of the inputs supplier, can be said to have fulfilled the factum of knowing his dealer. 8. The Revenue s sole realization is on the statement of representative of M/s. Industrial Associates. However, it is seen that the employees of the said input manufacturer have stated before the investigating authority that they were engaged into cutting of TMT rods into pieces in their factory of M/s. Industria....