TaxTMI 
TaxTMI 
2025 (3) TMI 329
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.... PER SHRI ASHOK JINDAL ] The appellants are in appeal against the impugned orders wherein the following demands have been confirmed : Sl. No. Name Excise Appeal No. Order-in-Original No(s). & Dt. Duty / Penalty amount (in Rs.) 1. M/s. Ganpati Environ Projects (P) Ltd. 445/2012 9- 11/Commissioner/CE/Kol -IV/2012 dt. 17.04.2012 Duty = Rs.1,07,08,912/- Penalty = Rs.1,07,08,912/- 2. M/s. Ronix Polymer Pvt. Ltd. 446/2012 9- 11/Commissioner/CE/Kol -IV/2012 dt. 17.04.2012 Penalty = Rs.10,00,000/- 3. Shri Rajendra Kr. Saraogi 447/2012 9- 11/Commissioner/CE/Kol -IV/2012 dt. 17.04.2012 Penalty = Rs.1,00,000/- 4. M/s. Ronix Polymer Pvt. Ltd. 555/2012 23- 25/Commissioner/CE/Kol ....
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....ound that there was a mixture machine in the premises of M/s. Ronix Polymer Private Limited. The mixture machine in the premises of M/s. Ronix Polymer Private Limited was attached with cooling machine but in the factory of M/s. Ganpati Environ Projects (P) Limited, it was noticed that no cooling system was attached but just a blender which cannot function as mixture machine according to the views of the officer. (iii) The statements of Rajendra Kumar Saraogi, who was the Director of M/s. Ganpati Environ Projects (P) Limited and who was also the Authorised Signatory of M/s. Ronix Polymer Private Limited, were recorded. Mr. Saraogi in his statements dated 08.06.2010 and 20.09.2010 clarified the position stating that M/s. Ganpati Envi....
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.... finished product was manufactured and cleared on payment of duty and credit cannot be denied. The appellants had also submitted returns showing the payment of duty. (vi) The ld. adjudicating authority vide Adjudication Order dated 17.4.2012 ultimately denied the credit mainly on the ground that M/s. Ganpati Environ Projects (P) Limited did not undertake any process which is amounting to manufacture ignoring the fact that the appellant was making payment of duty on the finished goods. It is claimed by the appellant that the mixture machines were there in the factory and the factory was also being run by Generator when there was no power supply. They have also stated that had the goods not been supplied by M/s. Ronix Polymer Private....
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.... proposed to be denied and imposition of penalty were also proposed. (viii) In these proceedings, the adjudication order dated 14.06.2012 was passed denying credit to M/s. Ronix Polymer Private Limited, who had purchased the goods from M/s. Ganpati Environ Projects (P) Limited and subsequently cleared the finished goods on payment of duty. 3. The Ld. Counsel appearing on behalf of the appellants submits that the credit cannot be denied to M/s. Ganpati Environ Projects (P) Limited (hereinafter referred to as "M/s. Ganpati") since they had used the inputs on which credit was taken and manufactured the goods, clearing the same on payment of duty. Therefore, he contends that the question of denying credit and imposing penalty on M/s....
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....ed an investigation and on investigation, it was revealed that M/s. Ganpati had no electricity connection and therefore the Revenue took the view that they would not be able to manufacture the goods. Thus, it has been alleged that they are not entitled to avail CENVAT Credit on the invoices issued to M/s. Ronix. However, it is a fact on record that M/s. Ganpati has manufactured the goods and the same have been cleared on payment of duty, which has been accepted by the Revenue. If the duty has been accepted by the Revenue, in these circumstances, CENVAT Credit availed cannot be denied, as has been held by the Hon'ble Bombay High Court in the case of Commissioner of C.Ex., Pune-III v. M/s. Ajinkya Enterprises [2013 (294) E.L.T. 203 (Bom.)]. w....