2018 (3) TMI 1110

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....spondent This appeal is directed against order-in-appeal No. AV (66)66/2013 dated 6.3.2013 passed by the Commissioner (Appeals) who vide the impugned order, upheld the demand of fraudulently availed credit and rejected the appeal of the appellant.  Being aggrieved, the appeal is before me. 2. The case of the department is that the appellant has availed fraudulent cenvat credit without r....

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....rusal of the records, I find that the charge of the department is that the appellant has not received the inputs and taken the credit only on invoice.  I observe that the case was established on the basis of various statements recorded from the appellant's representative as well as the supplier.  The supplier M/s. Parmeshwari Steels in the statement of Shri Kedarnath Dubey, has stated th....

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....rs to avail cenvat credit.  He has also confirmed that in respect of such transaction, the appellant has paid the suppliers in full for the invoice value and after deduction of around 5% by the supplier, they were receiving the amount back in cash.  In case of such customer to whom only central excise invoices were given by Parmeshwari Steels were receiving cheque for the invoice amount ....