9911796707
TMI Blog2010 (11) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... r is accordingly set aside and appeal allowed with consequential relief to the appellants - E/185 & 224/2010 - A/1883-1884/2010-WZB/AHD - Dated:- 26-11-2010 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellant. Shri J.S. Negi, JDR, for the Respondent. [Order]. - Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the authorities below. I have heard Shri J.C. Patel, learned advocate appearing for the appellants and Shri J.S. Negi, learned SDR appearing for the Revenue. 2. As per facts on record appellant is engaged in the processing of grey fabrics, on job work basis for their various merchant manufacturer clients. One s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessed fabrics were transported by them in a tempo to the premises of M/s. Avinash Exports. He also clarified that they have received all the payments from M/s. Avinash Exports. He further submitted that if M/s. Avinash Exports have claimed false rebate without actually exporting the goods, they have got nothing to do with the same. He does not know as to why Shri Ashok Jhanwar of M/s. Avinash Exports had made a statement that the entire transaction was only on paper. This may be to divert the offence committed by him to the appellant. 5. On the above basis proceedings were initiated against various persons, including the present appellant alleging that the modvat credit availed by the appellant is not admissible to them in as much as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kishan Agarwal is duly corroborated by the statutory records maintained by the appellant. There is no reason as to why the statement of Shri Ashok Jhanwar, which is in the nature of a statement of co-accused, should be preferred to the statement of Shri Dayakishan Agarwal. There is no corroborative evidence indicating that the maintenance of records by the appellant is not reflecting the correct position. Revenue has also not recorded the statement of any other person of the appellant indicating that in fact the grey fabrics were not received and processed. 7. In any case I find that the Revenue has sought to deny the deemed modvat credit availed by the appellant in respect of the grey fabrics received by them on the ground that no manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
