TaxTMI 
TaxTMI 
2022 (1) TMI 709
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.... manufacturing activities. Vide the impugned order, the Commissioner has confirmed the disallowance of cenvat credit on inputs as well as penalty under Rule 15(2) of Cenvat Credit Rules. 2. In normal course, the appellant placed order on one M/s Unnati Alloys Pvt. Ltd., for supply of ingots. As per the orders placed by the appellant, the appellant was regularly receiving ingots from M/s Unnati. The goods were delivered at their registered premises in Bhiwadi and invoices for the same were duly issued by M/s Unnati. The appellants made all payments through banking channels. Further, the price of the goods included the transportation charges, which was arranged by the supplier and therefore, the appellant had no role to play in the same. ....
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....rom the same common impugned order - M/s Arya Alloys Pvt. Ltd., and its Directors who are also similarly situated, had filed Appeal Nos. E/51623, 51542-43/2019. A Co-ordinate Bench of this Tribunal has been pleased to allow the appeals setting aside the impugned order in appeal with consequential relief vide final order Nos. 50434 - 50437/2020 dt.02.03.2020. Accordingly, he prays for allowing the appeals of this appellants being similarly situated. 8. Learned Authorised Representative appearing for the Revenue relies on the impugned order. He also mentioned that in case of similarly situated appellant - M/s Multimetals Limited, this Tribunal set aside the demand and penalty, wherein M/s Multimetals had received inputs from M/s Unnati All....
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....llant, on the other hand, contended that all the inputs received by them were duly recorded in their statutory records and were shown to have been consumed in the manufacture of their final product, which was cleared on payment of duty. It was their contention that the Revenue has not shown any other source of procurement of inputs and without the use of the inputs, their final product cannot be manufactured. 4. At this stage learned Advocate brings to my notice the fact that 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, withou....
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....mpugned orders, I find that the same set of investigations and the same evidences stand referred to in the present case also which were available in the earlier orders of the Tribunal. On being questioned, learned Authorised Representative has not been able to bring out any other evidence on record except the statement of Shri Amit Gupta and the transporters and the allegations of receiving back of cash as against the payments made through banking channels. It is also a fact that the appellant was reflecting the receipt of the inputs in their statutory records. Further, the Revenue has not alleged that the inputs required for making the final product were procured by the appellant from any other source. In the absence of the inputs, it is n....