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TMI Blog2014 (12) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... n the absence of any evidence on record, the mere statement of supplier cannot be relied upon. Further the goods were available at the end of the job worker also. No test was conducted to ascertain the quality of steel and merely allegation were made on the basis of marking on the sheets of the figure “200” and presumed that these sheets are of “200” grade only. In these circumstances, where no evidence is available on record and there is no description of the goods regarding the grade of the stainless steel sheets/coil in the invoice, the allegation cannot be made against the respondent that goods were not physically received by the respondent. When there are evidence on record for actual receipt of the goods by the respondent, the ld. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s statements of suppliers as well as job worker were recorded. In the statement of supplier, it was revealed that they have supplied the stainless steel sheets of 304, 316 or J4 grade. Further, the statement of job worker were also recorded who stated that the stainless steel sheets are of 200 grade as there is a marking on the sheets of 200. In these circumstances, a case has been made out against the respondent that they have not received the goods physically as described in the invoice and taken inadmissible Cenvat credit. During the course of investigation, it was also revealed that some of the vehicles were not able to carry the said goods and in some cases, the octroi receipts were also not produced by the respondent. Therefore, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r job work are not the same goods as they have been received by the respondent from the supplier. He further submits that this fact has been proved by the statement of transporters as well as the respondent failed to produce the octroi receipts for transporting the goods from supplier to their end. Therefore, he prayed that impugned order is to be set aside and appeals filed by the revenue be allowed and the matter remanded to the Adjudicating Authority for fresh consideration for imposing the penalties on the respondents. 7. On the other hand. ld. counsel for the respondent strongly opposed the contention of the ld. AR and submits that the invoice of the supplier have not specified any grade of the stainless steel sheets. Invoice only s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, the allegation against the respondent is that they have not received the goods which were covered under the invoice issued by the suppliers. I have gone through the invoices also. In the invoices, description of the goods is shown as stainless steel sheets/coil only. There is no specification regarding the grade of the stainless steel sheets/coils. Mere statement given by the supplier does not establish the fact that these stainless steel sheets/coils were of 304, 316 or J4 grade. No test has been conducted of these goods. Further, no enquiry has been made at the end of the supplier regarding the procurement of the stainless steel sheets of 304, 316 or J4 grade. In the absence of any evidence on record, the mere statement of sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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