2017 (5) TMI 1759

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....ased from Jaipur and Bharatpur depots of SAIL since the appellants have facilitated to cut coils / skelps, the HR coils procured from SAIL depots. Instead of bringing the coils to their factory, the same in some cases were taken to the premises of the cutters located at Jaipur, but cenvat credit was availed on the basis of invoices issued by SAIL. The DGCEI carried out investigation into the allegation that the appellant was taking the cenvat credit on the basis of invoices issued by SAIL for HR coils but were diverting such coils without bringing them into the factory at Jaipur. Show Cause Notice was issued by DGCEI proposing to deny cenvat credit amounting to Rs. 45,08,844/- for the period 2005-06 and 2006-07 upto August 2006. It is the a....

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....e for receipt of the cut HR coils from the premises of cutters in Jaipur. He further, submitted copy of Chartered Accountant's certificate issued by Shri Rahul Girdhar, CA certifying the period covered by present proceedings. He has certified the total quantum of material procured, raw material consumed in the manufacture as well as quantity of inputs cleared as such. Learned Advocate further argued that since the CA certificate establishes the appellants claim that inputs have been cleared as such, on payment of duty, he prayed that case may be remanded to the adjudicating authority fore reevaluating the total demand after taking into account the duty which is already paid vide the invoices already submitted by the appellants for clearance....