2024 (1) TMI 773

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Audit-I CGST & CX Commissionerate, Kolkata. In the impugned order, the Ld. Commissioner (Appeals) has upheld the Order-in- Original dated 09/10/2015, wherein the adjudicating authority has confirmed the duty of Rs.3,57,030/-along with interest and imposed equal amount of duty as penalty. Penalty of Rs.3,00,000/- each was imposed on Shri. Shorab Ali, Managing Director and Shri.Nasim Khan, Authorized signatory of the Appellant company. Cenvat credit of Rs.4,159/- was ordered to be recovered along with interest and penalty of Rs.2000/- was imposed under Rule 15(3) of the Cenvat Credit rules,2004. Aggrieved against the impugned order, all the three appellants filed these appeals. 2. The facts of the case are that an investigation was initiated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods into the factory. They have paid transportation charges to the carrier who carried the said inputs to their factory and also paid service tax on the freight. Accordingly, they contended that they are entitled to take the cenvat credit. They cited the decision of this Tribunal in the case of M/s Uma Iron & Steel Industries Ltd, Howrah where the cenvat credit received by them from the same Ganesh Forging Comapny has been held to be eligible. Accordingly, they prayed for allowing the credit and set aside the impugned order. 4. The Ld. D.R. reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal records. 6. I find that the issue involved in the present appeals is whether the Appellant is eligible to ava....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... have not received the goods, the cenvat credit cannot be denied. Moreover, the appellants have produced the documents for transportation of goods and the said goods have been used in their factory for manufacture of final product, which has suffered duty. 7. In that circumstances, the cenvat credit on the invoices received in their factory against the invoices issued by M/s Shree Ganesh Forging Company, cannot be denied to them. Therefore, we allow the cenvat credit availed by the Appellant Nos.(1), (8),(9), (10) & (12) on the invoices issued by M/s Shree Ganesh Forging Company" 8. In the present case also the Appellant submitted evidence to the effect that they have paid transportation charges to the carrier who carried the said inpu....