2020 (3) TMI 148

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....of 2019, 51543 of 2019, 51547 of 2019 - Final Order Nos. 50434-50437/2020<br>Central Excise<br>HON'BLE M S. ARCHANA WADHWA, MEMBER (JUDICIAL) Shri Vijai Kumar, Advocate And Ms. Reena Rawat - for the appellant Shri K. Poddar, Shri Y. Singh, DR - for the respondent ORDER Archana Wadhwa : All the appeals are being disposed of by a common order as they arise out of the same impugned ord....

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....the investigation conducted by the Revenue, a belief was entertained that M/s Unnati Alloys is only providing the Cenvatable invoices to M/s Arya Alloys without actually supplying the inputs. It was further alleged that though the payments for the said inputs was being made by M/s Arya Alloys through banking channels but subsequently M/s Arya Alloys was receiving back the said amounts in cash. Sta....

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.... based upon the same set of investigations, proceedings were initiated against no. of other assesses similar situate. It was alleged by the Revenue that all those assesses have procured only the Cenvatable invoices for the purpose of availing the Cenvat, without actually receiving the inputs. Appeals against the other assesses were taken up by the Tribunal and the orders impugned therein were set ....

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.... such, the denial of Cenvat credit in those cases was set aside. The said decisions stands followed by the Tribunal in number of other judgments. Reference can be made to following decisions: (i) M/s Moranl Alloys Pvt. Ltd., M/s Unnati Alloys Pvt. Ltd. - Final Order No. 52055-52056/2018-SM dated 29.5.2018; (ii) Synergy Steel Pvt. Ltd. Vs. CGST & CCE, Alwar - Final Order No. 50....