TaxTMI 
TaxTMI 
2022 (6) TMI 912
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....opper ingots shown as purchased from the units located at Jammu were actually not received in the factory and not used in or in relation to manufacture of final products. Searches were carried out by the Officers at the factory premises as well as business premises of the appellant and certain documents were withdrawn for further investigation. The investigation was carried out with respect to the vehicles mentioned in the input invoices used for transporting the goods from transporters/ check posts/ RTO. The documents recovered from M/s Singhal Road Carriers were scrutinized and it was found that said transporter were transporting goods other than copper form New Delhi to Ahmedabad and such other goods were entered in their delivery registers recovered from their Ahmedabad branch office. On the same date and for the same truck, M/s Singhal Road Carriers issued another LR for transportation of copper ingots/ wire bars to the manufacturers of articles of copper of Gujrat, Daman or Silvassa. The vehicles actually transported other goods and hence the stamps of the checkpost of Commercial Tax department were affixed on the transport documents. The investigations were also carried out ....
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....ter considering the submission remanded the matter with direction to decide the noticee against whom the said demand is to be confirmed. There after the Appellant filed the refund claim. The show cause notice was issued proposing the rejection of refund claim on the ground that the said claim is not entertain able being pre mature. The Ld. Adjudicating authority vide Order-In-Original dated 30.12.2020 rejected the refund claim on the ground that remanded matter are under process and the cases are not yet finalized by the Commissioner, Central Excise, Ahmedabad. Being aggrieved, Appellant filed the present appeal before us. 3. Shri. P. V. Sheth, Learned Counsel appearing on behalf of the appellant submits that the vehicle referred are capable of transporting the consignment and the said vehicle has passed through Shamlaji Check Post. As regard the allegation of the department that the consignments are not recorded in the registers maintained by the said transporter at his Ahmedabad office, the concerned person, maintaining the register has admitted during the course of Cross Examination that they were not making entry of the goods which were to be delivered directly to the custom....
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.... Nisaan Copper Pvt. Ltd. - 2014-313-ELT -449 (Trib. Ahd) • Siddhartha Broze Prodcuts Pvt. Ltd. - 2015-328-ELT-429 4. On the other hand, Shri. Vinod Lukose, Learned Superintendent (AR) reiterated the findings of the impugned order and he submits that the adjudicating authority based on the investigation done by DGCEI arrived at a conclusion that there was no movement of copper ingots; that only invoices were received on which the appellant had availed the Cenvat Credit without having received the goods further not unitizing the said cenvatable inputs towards manufacture of dutiable finished goods. The catena of judgments held that clandestine removal cases need not be proved in mathematical precision. He placed reliance on the following judgments:- • Mangakam Alloys Ltd. [2018 (363) ELT 24 (Guj)] • Gyscoal Alloys Ltd. [2014 (35) STR 199 (Guj.)] • Shah Guman Mal [1983 (13) ELT 1631 (SC)] • D Bhoormull [1983(13) ELT 1546 (SC)] • Aafloat Textiles [2009 (235)ELT 587(SC)] • Systems and Components Pvt. Ltd. [2004(165)ELT 136(SC)] • Karori Engineering [2004(166)ELT 373 Tri] â....
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.... the goods to ascertain the fact that whether they have supplied any goods to Appellant or not?. With all these undisputed facts, merely on the basis of the transporter records and RTO check-post reports, it cannot be concluded that the inputs were not received by the appellant. In the absence of any evidence to the contrary, we find that the denial of Cenvat credit on the basis of the investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. 6.1 We also find that in Cenvat Credit Rules 2004 some minimum precaution was prescribed to ascertain the bona fide on the part of consignor of input i.e. under Rule 4 and Rule 9 of Cenvat Credit Rules 2004. We note from the above rules, that credit can be taken on the basis of invoices after the inputs covered by such invoice is received. It is important that goods covered by the invoices are received by the manufacturer in their factory. In the facts of the present case we find that the appellant have received the goods on duty paying documents and recorded the receipt of the goods in their raw material account and cenvat account i.e. RG-23A-Pt. I and Pt. II and the said disputed inputs used....