2025 (7) TMI 1408

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....rials from M/s. Dankuni Steels Limited who is registered as dealer and taken Cenvat Credit of Rs. 84,89,758/- during the period 2011 to 2015, without actually receiving the raw materials, a Show Cause Notice was issued. After due process, the Adjudicating Authority confirmed the demand. On appeal, the Commissioner (Appeals) has gone through the documentary evidence placed by the Respondent and has set aside the OIO and allowed the appeal. Being aggrieved, the Revenue is in appeal before the Tribunal. 2. The Learned AR appearing on behalf of the Revenue submits that on verification of the premises, it was found that M/s. Dankuni Steel Ltd. was not existing in the premises in which they had taken the dealer's registration. Therefore, it is a....

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....ng channels. It is also on record that the vendor was duly registered at the time of dispatching the materials to the Respondent by way of proper dealer invoices and his registration was cancelled much later after all the transactions have been concluded. Therefore, he submits that no case has been made out towards suppression by the Revenue. Hence, he prays that the Bench may hold that the proceedings are time barred and dismissed the appeal filed by the Revenue both on account of merits as well as on account of time bar. 5. He also submits that it is on record that even as alleging that the appellants have not received the raw materials under the invoices issued by the vendor, the Department has not brought in any corroborative evidence ....

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.... registered dealer who was found to have no godown and accordingly the registration was cancelled in 24.09.2015. There is an allegation that the Appellant availed Cenvat Credit on the basis of the invoice supplied by the M/s Dankuni Steels Ltd, who passed Cenvat Credit on inputs without receiving/delivering the goods in question as the dealer has no godown premises. e. There is no cogent or credible evidence on record to corroborate that the inputs were not received in the factory premises and those were not used in their manufacturing activity. There is no evidence regarding alternate procurement of raw materials for manufacturing of their finished goods from any other source. Also, no such evidence has come to the light of the departmen....