2023 (10) TMI 1108

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....yog Versus Commissioner of CGST & Excise, Howrah<br>Central Excise<br>2023 (10) TMI 1108 - CESTAT KOLKATA - TMI<br>CESTAT KOLKATA - AT (Judgement / Order / Decisions)<br>Dated:- 12-10-2023<br>Excise Appeal Nos. 76169, 76188, 76206, 76227, 76258, 76259, 76262, 76280, 76287, 76352, 76546, 77243 of 2018 - FINAL ORDER NO. 77266-77277/2023<br>Central Excise<br>HON'BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL....

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....However, on going through the said invoices, it was observed that the said M/s Shree Ganesh Forging Company have cleared their finished goods i.e. M.S.Rounds (Cuttings), M.S.Scrap though they are the manufacturer of Bars and Rods of non- Alloy Steel and M.S.Scrap as per tax Audit Report. The said appellant sold maximum portion of their finished goods in the year 2011-12 to the iron and steel re-ro....

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....(1), (8),(9), (10) & (12), were represented and appeared before us. 2.4 Rest of the Appellants, despite notice, never appeared and notices sent to them were returned un-served. 2.5 In that circumstances, all the appeals are being taken up for consideration as all the parties have appeared before us on several times for arguing the matters. 3. During the arguments, the ld.Advocate appearin....

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....t receiving the goods. In that circumstances, the cenvat credit cannot be allowed. 5. Heard both the parties and considered the submissions. 6. We find that the ld.Advocates appearing before us in the cases at Sl.No.(1), (8),(9), (10) & (12), have produced the documents evidencing the transportation of goods to the factory premises from M/s Shree Ganesh Forging Company and the payment of tra....