TaxTMI 
TaxTMI 
2019 (10) TMI 1353
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....pugned period, the appellant was setting up second Mini Blast Furnace, Steel Melting Shop and Sinter Plant at its said Unit III. It is contented by the appellant :- 1.1 That while procuring different plant and machinery, equipment's, instruments appliances from different manufacturers/dealers to implement the said plants, the appellant had procured Gear Boxes of different capacities, Tiling Unit and Dispenser Unit for Desulphurization Plant and a few other mechanical components/ parts of the plant and machinery installed in the said Sinter Plant and the said Steel Melting Shop from Messrs. Ashok Electrical Stampings (P) Ltd. (hereinafter referred as 'the said manufacturer supplier') during the period from May,2007 to Oct.,2007. 1.2 That t....
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....hallans collectively marked as ANNEXURE-C of the Paper Book and relevant Excise Invoices together with relevant commercial invoices collectively marked as ANNEXURE-D of the Paper Book for the supplies made by the said manufacturer supplier. 1.5 That on receipt of supplies of the ordered components / parts goods, the appellant invariably prepared Goods Receipt Note (GRN). The copies of the said GRNs for receipt of goods from the said manufacturer supplier collectively marked as ANNEXURE-E alongwith a Statement showing complete detail of the goods so received from the manufacturer supplier including particulars of invoice, Purchase order Reference, place of installation and GRN reference, cenvat credit availed etc. collectively marked as ANN....
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....s of Account. In the context, the appellant annexed hereto a copy of said manufacturer supplier's account appearing in its Ledger as ANNEXURE-H. 1.9 That from time to time the appellant had issued cheques for settling the bills of the said manufacturer supplier in full which comprised the cost of the capital goods, central excise duty and educ. Cess payable thereon and the VAT reflected in the Tax invoice issued under W.B. VAT laws. A few extracts of the bank statements reflecting the payment made by the appellant to the said manufacturer supplier are annexed hereto as ANNEXURE-I of the Paper Book. 1.10 That the appellant had paid to the said manufacturer supplier from time to time for the entire quantity of the capital goods purchased by....
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....Cheques were duly encashed by the supplier-manufacturer. In these circumstances, there was no scope for the applicant to suspect anything wrong with the manufacturer. The contention is that they received the capital goods in their factory under the cover of Central Excise invoices issued by the manufacturer and there could be no suspicion of anything wrong. The contention is that there is no evidence whatsoever in the entire show-cause notice that they know or had the knowledge that the duty paying documents were not proper and valid and any irregularities at the end of the supplier. The contention is that the machines are in existence in their factory. In support of their contention, they also placed reliance on the Tribunal's decision in ....
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....y 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 present case, was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer. The view which the Tribunal has taken is consistent with the judgment of the Jharkhand High C....