P.P. OXIDE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) VIDE this appeal under Section 35G of the Central Excise Act, 1944 (hereinafter to be referred to as 'the Act'), the appellant prays for quashing of Final Order No. 1471/2009 -SM[BR] dated 08.09.2009 i.e. Annexure A -5, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter to be referred to as 'the CESTAT'), allowing the appeal of the respondent by setting aside the order of the Commissioner (Appeals) and restoring the order of the original authority.

(2.) BRIEF facts of the case, leading to the filing of the instant appeal are that the appellant is a proprietorship concern working at Faridabad, engaged in the manufacturing of Zinc Oxide. Appellant vide Invoice Nos. 51 and 52 both dated 12.07.2000 and Invoice No. 112 dated 22.08.2000 purchased imported material i.e. Zinc Ingots from M/s. R.K. Enterprises (hereinafter to be called as 'dealer') in the month of July -August 2000. The importer at the time of import had paid Additional Custom Duty (CVD) apart from other duties and the appellant could take credit of Additional Custom duty.

(3.) SH . R.K. Gupta, appellant, stated that M/s. Gupta Metal Sheets Private Limited and M/s. Parkash Strips Limited never purchased the material from him and he has given only invoices. Copy of the statement by Sh. R.K. Gupta dated 16.1.2001 is attached alongwith the appeal as Annexure A -2. On the basis of the statement of the dealer, the respondent -department issued a show cause notice dated 30.06.2004 to the appellant denying the Cenvat Credit availed on the basis of above stated three invoices, raising a demand on the basis of the statement of the dealer.