TaxTMI 
TaxTMI 
2025 (6) TMI 119
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted against different Orders-in-Appeal dated 21.12.2011, 29.03.2012 and 20.05.2013 passed by the Commissioner (Appeals), vide which the learned Commissioner (Appeals) has confirmed the demand of CENVAT Credit and also imposed penalty on the appellants under Rule 26 of the Central Excise Rules, 2002. Since the issue involved in these three appeals is common, therefore, all the appeals are taken up together for discussion and decision. The details of all three appeals are given herein below: S.No. Appeal No. Appellant's Name Duty (Rs.) Penalty (Rs.) 1. E/907/2011 Akshay Aluminium Alloys 8,03,061/- 8,03,061/- 2. E/1918/2011 Skytone Electricals India Ltd 11,15,185/- 11,15,185/- 3....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dmissible CENVAT Credit on the basis of invoices issued by M/s V.K. Metal Works. Hence, consequential show cause notices, seeking denial of CENVAT Credit and/or for imposition of penalty, were issued to the appellants which further culminated into Orders-in-Originals, which were further affirmed by the Commissioner (Appeals) vide different impugned orders (cited supra). These impugned orders have been passed either on the basis of show cause notice dated 05.01.2010 or Order-in-Original dated 16.11.2012. Hence, the present appeals. 3. No one has appeared for the appellants; since the issue is in narrow compass, we proceed to decide the same after hearing the learned Authorized Representative fort the Revenue and after considering the grou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....copper scrap has been duly transferred to the factory of M/s V.K. Metal Works at Jammu, for which sufficient documentary evidence was available on record. The allegations of clandestine removal are serious allegations and are required to be confirmed on the basis of positive and affirmative evidence. The clandestine removal findings, however, were set aside by the Tribunal by observing that it has to be shown the receipt of raw material, utilization of the same, actual manufacture of the finished goods, evidence of transportation and identify of the buyers etc. But nothing has been proved by the Revenue in the said case. It is further submitted that the said decision of Principal Bench of the Tribunal in the case of V.K. Metals Works, has b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Appeal No. E/60366/2022 7. Further, we find that in the case of V.K. Metal Works, Jammu, the Principal Bench of the Tribunal vide its Final Order No. 5198251997/2018 dated 23.05.2018 has held that there is no evidence to establish that V.K. Metal Works, Jammu have claimed bogus manufacturing activities and have passed on CENVAT Credit in in the fraudulent manner. We also find that the Tribunal in the said case has set aside the orders passed against a few customers of V.K. Metal Works by holding that as a manufacturing activity of M/s V.K. Metal Works cannot be alleged to be bogus and therefore, the availment of CENVAT Credit by their customers cannot be held to be fraudulent. 8. We also find that the identical issue was raised in the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as there was no stay. Therefore, I am of the considered opinion that no case has been made by the Department to keep this case pending. 6. Coming to the merits of the case, I find that the Principal Bench of the Tribunal, vide Final Order cited above, has found inter alia that copper scrap has been duly transported to factory of M/s V.K Metal Works at Jammu for which sufficient documentary evidence is available on record; Department has issued a show-cause notice to the appellants on the excitability of "copper keeth" thereby indirectly accepting that there was manufacturing activity and that the Department cannot take the stand that there was no manufacturing activity. I also find that the Principal Bench relied on the case of R.A....