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Nitin N. Mehta vs Mumbai-Iii on 16 March, 2023 cites

M/S Banswara Textile Mills Ltd vs Cce, Jaipur-Ii on 24 August, 2010

102. Also, in another case of Santogen Textile Mill Ltd. vs CCE, Mumbai-II 2007 (214) E.L.T. 386 (Tri. - Mumbai) before the CESTAT, West Zonal Bench, Mumbai, the appellants had submitted that "in all these cases raw material was received in their factory and was used in the manufacture of exported goods under various shipping bills. In support thereof, he refers to the re-warehousing certificates duly signed by the jurisdictional Central Excise officers, D-3 intimation filed with the department, documents regarding removal of yarn and receipt of grey fabrics from the job worker which were countersigned by the Central Excise Officers and show that the goods were duly received and consumed within the factory of production". The appellant in the said case had further submitted (similar to IndianSmelting's submissions in the instant case) that "mere non entry in the octroi record does not establish that the goods were not transported". The CESTAT had, however, while disposing off the appeal, observed that" the goods were not transported to the premises of 100% EOU in view of the statements of suppliers/transporters, delivery orders and the octroi receipts which do not show entry of any vehicles in which it is claimed that the goods have been transported upto Mumbai."
Custom, Excise & Service Tax Tribunal Cites 12 - Cited by 8 - Full Document

Lloyds Metals & Engineering Ltd vs Commissioner Of Cen.Excise & Customs, ... on 24 March, 2008

The Tribunal in case of M/s. Lloyds Metal Engg. Co. v. CCE, Mumbai, 2004 (175) E.L.T. 132 (Tri.-Mumbai) has held that 23 E/86104,86105,86189,86190/2013 burden to prove non-receipt of the inputs is required to be discharged by Revenue by sufficient evidence. Where disputed consignments are entered in RG-23A Part I and Part II in chronological order, the allegations of non-receipt of the inputs cannot be upheld.
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 14 - Full Document

M/S. Super Trading Company vs Cce, Delhi-Iv on 27 August, 2013

8. On perusal of the Compilation of documents, showing correlation of the goods received from M/s. Annapurna and return of semi-finished goods, I find that the appellant had produced copy of invoices of M/s. Annapurna along with transport documents and Bills of labour charges paid to the job workers. For example, the appellant availed credit on Copper Wire Bars to the quantity of 10963Kgs, vide Central Excise Invoice No. 415 dated 05.11.2003 of M/s. Annapurna, transported by New Satkar Tempo Transport Union vide Bilty No. 239 dated 05.11.2003 which was delivered to the job worker vide Central Excise Challan No. 609 dated 13.11.2003, in compliance with the provisions of Central Excise Rules. The job worker issued Bills for labour charges alongwith delivery challans issued from time to time. It is particularly noted that purity check result of the goods by electrolysis method was recorded in the printed form of the appellant. These evidences were not refuted by the lower authorities. I find that the charge of availment of cenvat credit on the basis of invoices without receipt of the goods was on the basis of statements of various persons. The appellant refuted the charges particularly by showing various evidences of receipt of goods, Lorry Receipt, Purity Check report, Payment of Labour Bills and other details, which were not disputed by the lower authorities. The Tribunal in the case of Super Trading Company vs. CCE, Delhi (supra), held as under:-
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 6 - Full Document

M/S Gee City Builders (P) Ltd vs C.C.E., Chandigarh Ii on 20 November, 2009

In the case of Sterling coach Builders (P) Ltd. vs. CCE, Mumbai-III (2010 (259) E.L.T. 502 (Bom.)), The Bombay High Court has held that " In the absence of octroi receipts, one has to conclude for want of evidence that the goods did not travel from Nashik to Thane. It is a common knowledge that if the goods are to be removed from one Municipal or Corporation area to another Municipal or Corporation area, the entry tax, namely; Octroi is required to be paid. Had goods been transported from Nashik to Thane, the 13 E/86104,86105,86189,86190/2013 octroi duty ought to have been paid by the Appellants. The very fact that, there is no material on record evidencing payment of octori duty leads us to conclude against the Appellants defence that goods were taken from Unit at Nashik to Unit at Thane."
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document

M/S. Shri Jagdamba Castings Pvt. Ltd vs Cce, Bhopal on 23 January, 2008

as also from the Tribunal's decision in case of M/s. Shree Jagdamba Castings (P) Ltd. v. CCE, Bhopal, 2006 (206) E.L.T. 695 (Tri.-Del.). It has been held in said judgments that the credit availed on the basis of invoices issued by the registered dealer, cannot be denied on the ground that the transporters have admitted the fact of non- transportation of the goods and the addresses of truck owners were found to be fake.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 6 - Full Document
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