TaxTMI 
TaxTMI 
2018 (12) TMI 79
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....nt, Star Wir India Ltd., Eagle International Ltd., S.G.Steel, Mahawar Steel Store, Mahawar Steel Trading Co., Laljee Steel Rolling Mills, Subhash Trading Co., Gee Enn Industries Ltd., Baba Balak Nath Steels Ltd. Versus CCE, Chandigarh-I Present for the Appellant: S/Shri Vikrant Kackria, Gaurav Aggrawal & Sjurjeet Bhadu, Advocates Present for the Respondent: Shri Tarun Kumar, AR ORDER PER: ASHOK JINDAL The appellants are in appeal against the impugned order wherein demand of duty has been confirmed along with interest against manufacturer-buyer and penalties of equivalent amount were imposed on them. The penalties were also imposed against the dealers under Rule 173Q of Central Excise Rules,2002. 2. The facts of the case are that D....
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....veni Castings Pvt.Ltd. but a demand has been confirmed against them on account of denial of credit on the invoices issued for scrap received by them as it has been alleged that they have not received scrap from the dealers from Mandi Gobindgarh. Against the said order, an appeal has been filed and the same has been dismissed for non compliance with the provisions of Section 35F of Central Excise Act, 1944. He further submits in this case M/s. Triveni Castings Pvt.Ltd. has admitted that they have manufactured steel ingots supplied through dealers to the manufacturer-buyers, who are appellants before this Tribunal as well as dealers and manufacturers. The buyers' statements have been recorded. They have admitted the fact that they have receiv....
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....of invoices issued by the dealers who got invoices from M/s. Triveni Castings Pvt.Ltd. without physical movement of steel ingots. Further, allegation against the appellants they have received scrap against non cenvatable invoices, the same has been used in the manufacture of steel ingots as M/s. Triveni Castings Pvt.Ltd. has manufactured steel ingots and on its dutiable goods, duty paid thereon and also they have supplied the steel ingots to the manufacturer-buyer through dealers. In that circumstance, without contrary evidence placed before me by the Revenue, credit cannot be denied to the manufacturer-buyers. Moreover, during the course of investigation, no inclupatory statements of the appellants have been recorded by the Revenue. Moreov....