2022 (1) TMI 199

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Present for the Respondent: Ms.Jaspreet Kaur & Sh.Amandeep Kumar, AR ORDER The appellants are in appeal against the impugned orders wherein the penalty under Rule 26 of the Central Excise Rules, 2002 has been imposed against them. 2. The facts of the case are that the main party, namely, M/s.Gee Ispat Pvt. Limited is engaged in the activity of manufacturing of SS Flats/Billets and having....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... no finished goods had been manufactured by SIAPL. Therefore a show cause notice was issued to SIAPL for irregular availment of Cenvat credit in respect of non receipt of raw material in their factory as finished goods manufactured and cleared by them, the Cenvat credit taken by the appellant on the strength of the invoices issued by SIAPL and SDAPL was irregular. One M/s. Skyward Rolling and Allo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at Pvt. Limited on the strength of invoices issued during the period December, 2012 to February, 2013 in respect invoices issued by SRAL, who was passing Cenvat credit on the strength invoices issued by SIAPL and SDAPL. Thereafter, the statements were record. On the basis of investigation, a show case notice issued to all the appellants along with M/s.Gee Ispat Pvt. Limited to deny Cenvat credit a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....brought on record that M/s.Gee Ispat Pvt. Limited has not received inputs. Therefore, penalties are not imposable on the appellants. 4. On the other hand, Ld.AR reiterated the findings of the adjudicating authority. 5. Heard the parties, considered the submissions and perused the records. 6. I find that a case has been booked against the appellants on the basis of investigation conducted ....