2024 (3) TMI 489

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....CHNICAL) Shri P. K. Ghosh, Authorized Representative for the Revenue Shri N. K. Chowdhury, Advocate for the Respondent ORDER Per : R. MURALIDHAR : The appellant has undertaken job-work on the imported cooking coal to convert the same into Metcoke. They have received the goods from M/s. Wellman Carbo Metalicks (India) Ltd. (WCMIL). This principal has issued the tax invoice cum challa....

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.... "5. The contention of the appellant is that they had taken credit on Hard Coking Coal on the basis of invoices issued by M/s. WCMIL under Rule 11 of Central Excise Rules. This coal was converted by them into coke and they paid Central Duty on coke from PLA and RG 23A Part-II, while clearing the same. They were not aware as to whether M/s. WCMIL has received the goods from M/s. NML under the ....

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....I also find that the appellant are engaged in conversion of coal through written agreement with WCMIL. In such a situation, it would be unreasonable and illogical to assume that appellant should have disbelieved these invoices. These invoices were not fake. These are genuine issued by a registered manufacturer. Thus the appellant have duly acted with all reasonable diligence in its dealings with t....

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....nts of the supplier or to find out from the department of Central Excise whether actually duly has been paid on the inputs by the supplier. No business can be carried out like this, and the law does not expect the impossible." [ Emphasis supplied ] 3. We find that if the department had any dispute that WCMIL was not eligible to take Cenvat credit of the CVD paid by NML, it was for the ....