2026 (9) TMI 85

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....oi Metals Powders Mfg. Co. Pvt. Ltd. [the appellant herein] is engaged in manufacturing of Copper Powder, Copper Wire Rope and Copper Wire etc. Department got an intelligence about M/s Metal Alloy Industries [MAI] who were also registered with Central Excise department for manufacturing of Copper Rod, Re-melted Copper Ingots etc. However were informed to be fraudulently availing/passing of Cenvat credit without having any facility to manufacture, the said finished goods in the factory premises. During investigation it got revealed that only once Lead Ingots were manufactured in the factory of M/s MAI, during the month of February 2016 and no other goods at any other point of time were manufactured by them. The said MAI was also found to hav....

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....f Section 11AA of Central Excise Act along with the penalty of the equal amount in terms of Section 11AC (1)(c) of CEA was also proposed to be imposed upon the appellants. The said proposal was initially confirmed vide the Order-in-Original No. 03/2021-22 dated 25.10.2021. Appeal against the said order has been rejected vide the impugned order under challenge. Being aggrieved, the appellant is before this Tribunal. 3. I have heard Ms. Priyanka Goel, learned counsel for the appellant and Shri Anuj Kumar Neeraj, learned Authorized Representative for Revenue. 4. Learned counsel for the appellant has submitted that there was sufficient evidence produced by the appellant to establish that the quantity of inputs supplied i.e. 9772.00 kg. of....

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.... (CG) [2024 (5) TMI 5 - CESTAT New Delhi]; (iii) CCE, CGST & Jaipur Vs. M/s Bonafide Arts Pvt. Ltd. [2023 (10) TMI 1301 - CESTAT New Delhi] 5. Learned Departmental Representative, on the other hand, while reiterating the findings arrived at in the order under challenge has prayed for the dismissal of appeal. 6. Having heard both the parties perusing the entire record, we observe that the Commissioner (Appeals) in para 6.5 of the impugned order has given the following findings: "6.5 From the above findings and discussion, it is clear that M/s Bhiwadi Cylinders Pvt. Ltd., Bhiwadi has issued Invoice No. 61 dated 20.08.2025 involving Cenvat credit of Rs. 5,25,245/- without actual received of goods to the appellant. When ....

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....nders Pvt. Ltd. to the appellant - M/s Kandoi Metals Powders Mfg. Co. Pvt. Ltd., the manufacturer whereof was MAI. 7.1 The department has not produced any evidence on record except relying upon oral statements recorded at the stage of investigation. As per the Indian Evidence Act, the documentary evidence has to prevail upon the oral evidence. Otherwise, also for admissibility of the oral evidence, in absence of any corroborative documentary evidence, compliance of Section 9D of Central Excise Act has to be made by the department. Apparently and admittedly, there is no such compliance made. There has been heavy reliance on the fact that no manufacturing facility/activity was found existing at the registered premises of the sellers of raw....