2012 (10) TMI 419

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..... ect of all the transactions especially when the manufacturer as also dealer have deposed in their submissions that it is only sometimes that they were issuing invoices without actual supply of goods - in favour of assessee by way of remand. - E/1120 of 2010 SM - - - Dated:- 3-9-2012 - Ms. Archana Wadhwa, Appearance: Shri R.Santhanam, Advocate for the Appellants Ms. Shweta Be .....

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..... n. Statement of the representative of M/s. Shiv Shakti steel was also recorded wherein, he accepted that in some cases, he had not received the goods but only the invoices. On that basis, the modvat credit stand denied to the appellant. 3. The contention of the learned advocate is that there is no investigation showing that the goods have not moved from the dealers premises to the appellants pre .....

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..... ocate, I set aside the impugned order and remand the matter to the original adjudicating authority, by accepting their stand that the credit cannot be disallowed in respect of all the transactions especially when the manufacturer as also dealer have deposed in their submissions that it is only sometimes that they were issuing invoices without actual supply of goods. As such Revenue is expected to .....

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