AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (1) TMI 322
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....an Ferrotech Ltd. amongst others were issued a Show Cause Notice dated 13th October 2015 for denial of Cenvat Credit on certain quantities of raw material goods, primarily on the assumption that the appellant had not received the said goods on which the Cenvat Credit was so availed. The appellant no. 2 is a manufacturer of excisable goods falling under Chapter 72 and procures duty paid inputs and avails Cenvat Credit thereon. This credit is utilized towards payment of duty at the time of clearance of the finished goods. During the period 22nd November 2010 to 8th March 2011, it is alleged by the department that the appellants had procured Billets/Sponge Iron from two manufacturers (M/s. Ankit Metal & Power Ltd. & M/s. Super Smelters Ltd.) and one dealer (M/s. Bengal United Global Infrasturcture Ltd.). Of the various noticees, only the three above named appellants are in appeal in the matter. 3. On the basis of certain information received from DGCEI, KZU, Kolkata regarding irregular availment of Cenvat Credit, the authorities conducted an in depth investigation into the matter against the main noticee Gagan Ferrotech Ltd. who used to procure various inputs from upstream manufact....
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....ying evidence on record does not come to substantiate the Revenue's version beyond doubt. 5. It is noted that the Order-in-Original so passed is based on no other ground except for one mentioned supra being the sole reason to deny Cenvat Credit to the appellant. The order of the lower authority has however cited certain enquiries initiated in some cases, with the owners of such vehicles registered, to arrive at the conclusively of their opinion/finding. The learned Counsel for the appellant No. 2 & 3, has argued that they had placed orders on the various manufacturers/dealers concerned including appellant no. 1, and have paid the necessary amounts through account payee cheques and that all transactions (including the allegedly disputed ones herein) were carried out through banking channels and that all cheques got encashed. In support of their contention, they also point out to banking statements furnished on record. Thus, it is their case that all payments were received by the supplier of the material/goods and have so also confirmed to the authorities during the course of investigations carried out, that the revenue has not been able to even allege any flow back of funds. It i....
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....ty and cannot be relied upon. This argument however the lower authority have addressed by stating that the data information was obtained from a web-portal and was not stored in a personal computer that mandated the adherence to the provisions of the Section 36B of the Central Excise, Act. I however do not find sufficient force in the said stance of the Revenue. Any information/statement as culled out and reproduced as a document in printed form would need to satisfy the requirements of law as laid out in Section 36B, since it indeed is a facsimile copy of a document digitally maintained and certainly is a computer printout, to which the provisions of the said section would necessarily apply. The definition of the word "document" under the General Causes Act, is an inclusive one and reads as below:- 18) "document" shall include any matter written, expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means which is intended to be used, or which may be used, for the purpose of recording that matter; Thus it is quite clear that any written matter described upon any substance by means of letters etc. would qualify to b....
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....I am afraid that this assumption cannot be the underlying basis to sustain a grievous charge of mis-declaration and non-receipt of raw material, on which undoubtedly Cenvat Credit has also been availed. It is noted that no discrepancy at even a single place with regard to incorporation of the goods in various accounts like RG-23 A Part I or Part II or the DSA or Raw material register or even ER-1 return filed have been pointed out or ascertained by the revenue. Also no case of short receipt or excess stocks of finished goods or any other transactional evidence has been placed on record in support by the Revenue vis-à-vis the banking transactions. This leads to the inevitable conclusion that the claims of the revenue are completely unfounded and baseless and therefore fail on the touchstone of legality of the evidence relied upon. 9. The impugned question as arises in the matter is also settled by Quasi/judicial rulings in a plethora of cases laws, some of these are indexed here under for records:- (i) Hiren Aluminium Ltd. Vs. Commissioner of Central Excise, Valsad-2009 (245) ELT 386 (Tri.-Ahmd.). In identical settings of the factual premise relying on the P & H H....