TaxTMI 
TaxTMI 
2019 (4) TMI 1644
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.... V(H)ADJ/CE-73& 84/23/2017 dated 5.6.2017. Vide the said order, the learned Commissioner has disallowed the same for credit amounting to Rs. 81,96,480/- under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A(10) of Central Excise Act, 1944 with equal penalty under Section 11AC of Central Excise Act, 1944. 2. The facts of the case are that the appellant M/s Standard Alloys India Pvt. Ltd., Ajmer is holder of Central Excise Registration No. AACCS025INXM01, engaged in the manufacture of un-machined cast articles of iron/steel, machinery parts and spares, etc. falling under Chapter Heading No. 73 and 84 of the First Schedule to the Central Excise Tariff Act, 1985 (as amended). It was alleged that the appellant has wrongly availed a....
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....Department regarding the availment of Cenvat credit by the appellant is on the basis of invoices only but without receipt of the goods on the basis of confessional statement of Shri Amit Gupta and Sanjeev Maggu of M/s Leo Transport. The department has not investigated the matter anymore and accepted statement of above named persons as sacrosanct for the disallowance of the Cenvat credit that was availed by the appellant. It was also further stated by the learned Advocate that Shri Amit Gupta and Shri Sanjeev Maggu have retracted from the statements given by them earlier, during the proceedings. The appellant was also not given the opportunity of the cross-examination of these persons. Therefore, he is of the view that in terms of Section 9(....
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....sdictional Central Excises officer including the periodical audit. Demand relates to period 1.5.2012 to 31.3.2015 and the show cause notice is issued on 5.6.2017 i.e. after lapse of 15 to 16 months, is time barred. 4.2 Learned Advocate relied on the decision of Hon'ble High Court of Commissioner of Central Excise Vs. Juhi Alloys Ltd. - 2014 (302) ELT 487 (All), wherein it is held as under : Cenvat credit - HELD : It would be impractical to require the assessee to go behind the records maintained by the first stage dealer - Assessee duly acted with all reasonable diligence in its dealing with the first stage dealer within the meaning of Rule 9(3) of Cenvat Credit Rules, 2004 - Casting an impossible or impractical burden on the as....
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....tions and also perused the case record. The issue to be decided is regarding availment of Cenvat credit by the appellant from the M/s V.K. Enterprises which as per Revenue have only provide cenvatable invoice to the appellant without actual supply of the goods. However, from the case record, we find that the appellant has made payment for supply through the banking channels. The appellant has also asked for cross examination of Shri Amit Gupta and Shri Maggu which was denied by the adjudicating authority, which is in contravention of the provisions of Section 9(D) of the Excise Act as has held in the various case laws as mentioned in para 4 of above. We, therefore, find that the impugned order is not sustainable in the eyes of law. Further,....
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....hat the inputs in respect of which he has taken the Cenvat credit are goods on which the appropriate duty of excise, as indicated in the documents accompanying the goods, has been paid. Admittedly, in the present case, the assessee was a bona fide purchaser of the goods for a price which included the duty element and payment was made by cheque. The assessee had received the inputs which were entered in the statutory records maintained by the assessee. The goods were demonstrated to have travelled to the premises of the assessee under the cover of Form 31 issued by the Trade Tax Department, and the ledger account as well as the statutory records establish the receipt of the goods. In such a situation, it would be impractical to require the a....