Chandra Rolling Mills, which was engaged in manufacture of copper
wire rods from copper ingots/bar and were registered with the
Department. During the proceedings ... copper wire from copper rod. Further, stated that they have stopped
production since 01.08.2011. Further stated that they have never
purchase copper ingot from
Cenvat credit under Cenvat
Credit Rules, 2004. The assessee purchased copper ingots during
the period 2005-2006 from M/s V.K. Metal Works ... invoices without receiving any raw material and
without manufacturing and supplying copper ingots. Based on
this investigation, a show cause notice dated 05.01.2010 was
issued
engaged in the manufacture
of Aluminium Alloy ingots, copper zinc base alloys, copper-nickel alloys,
copper ingots etc. and was availing the benefit of Cenvat ... Excise
dealer and used to sell the goods viz. Copper scrap, zinc scrap, Copper
Ingots, Zinc Ingots, Nickel Aluminium Ingots etc, to the Appellant
Metal Alloys Pvt. Ltd.
are engaged in the manufacture of Copper Wire Bars, Copper Ingots and wire
rods etc. They were availing of the benefit ... revealed that apart from imported consignment of copper,
appellant had also shown the purchase of copper ingot from the units based
at Jammu and availed
Singal Road Carriers, in his statement admitted
that imported Copper Ingots/ Copper Wire bars as mentioned in LRs were
not transported and they had prepared ... final product (copper wires)
out of the copper wire rods received from the job workers who had
manufactured the same (copper wire rods
strength of Cenvatable invoices against which no goods i.e.
Copper ingots were received by them physically in their factory
premises. The present appellants ... alleged to have been issuing
cenvatable invoices without delivery of Copper ingots. The said
show cause notice was issued based upon the physical search
Taha Wires Pvt.
Limited, Daman had imported re-melted copper ingots/re-melted copper
wire bar from Sri Lanka. Besides, M/s Taha Wires ... also
purchased on high-sea-sales basis of such re-melted copper ingots/ wire
bars of Sri Lankan origin from other importers. Such consignments
interlinked. Though it was shown that M/s. Nissan
Copper have imported copper melting scrap, ingots, wire rods etc. purchased
on high sea sale basis ... also revealed that M/s. Nissan Copper shown the purchase
of several consignment of re-melted copper ingots / wire rods from importer
of Delhi which
under CT-3 and similarly where clearances of Brass Rods and
Copper Alloys Ingot were shown to have made to 100% EOUs on payment ... facts with regard to actual clearance of the Brass Rods and
Copper Alloys Ingots. The investigation also include statements of some of
the vehicle owners
Omkar, the
registered dealers, who have shown purchase of copper ingots from Jammu
based units as well as copper ingots/ wire/wire rod scrap ... Singhal Road Carriers issued another LR for transportation of copper
ingots/ wire bars to the manufacturers of articles of copper of Gujrat, Daman
or Silvassa
