TaxTMI 
TaxTMI 
2019 (12) TMI 548
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....by Commissioner (Appeals), Ahmedabad and hence are taken up together for disposal. The brief facts of the case are that the Appellant are engaged in manufacture of Alloy Steel Castings falling under chapter 84. They were issued show cause notices that they have availed credit on the basis of forged invoices issued by M/s H.B.Metals. That the dealer has supplied SS Coils, M.S Flats, SS Patta/ Patti etc. where the description of goods in invoice are SS Circle, MS Rounds & Bars, M/s Flats and Pipes falling under chapter 72 which are not their inputs. The statement of directors/ authorized signatories of Appellant Units were relied upon that they did not receive the goods as described in invoice and the same cannot be used as input. It was also....
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.... that the purchase invoice of dealer were not found cannot be a ground to deny them credit. He relies upon Hon'ble High Court judgment in case of Juhi Alloys Ltd. 2014 (302) ELT 487 (ALL.) 3. Shri. S.K. Shukla, Learned Authorized Representative appearing for the revenue reiterates the findings of the impugned order and submits that the cenvat credit is not admissible. 4. Heard both the sides and perused the case records. I find that the credit has been denied to the Appellants on the ground that the Appellant purchased Scrap of S.S /M.S whereas the invoices were issued for SS Circle, MS Rounds & Bars, MS Flats and Pipes falling under chapter 72 which are not their inputs. That in case of some invoices the back purchase invoice of cons....
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....iate 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 assessee to go behind the records maintained by the first stage dealer. The assessee, in the pres....
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.... Rules of 2004, the assessee has taken reasonable steps to ensure that the inputs in respect of which he has taken Cenvat credit were goods on which appropriate duty of excise was paid. Once it is demonstrated that reasonable steps had been taken, which is a question of fact in each case, it would be contrary to the Rules to cast an impossible or impractical burden on the assessee. 4.1 In case of JYOTI INDUSTRIES 2016 (343) E.L.T. 690 (Tri. -Del.), the tribunal held as under: "7. In this case the denial of Cenvat credit is based on the statement of M/s. Gupta Enterprises that they have not supplied the goods and only issued the invoices. On verification of the transporting vehicle which was found to be either non-existent or not....