9911796707
TMI Blog2015 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ed after a gap of around 3 years. It is not only impractical but also impossible for a person to remember as to what happened three years back. Appellants have brought on record all the documentary evidence including the GRs showing that the goods have been transported from the supplier’s end to their end. Not only that the appellants have also produced on record evidence in the shape of form VAT- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 1,05,207/- availed by the appellant during the period 2004 on the basis of invoices issued by M/s. International Metal Corpn. is being denied to them based upon the statement of one Shri Bhoop Singh, owner of the transport company recorded being recorded on 23-11-2012 deposing that he has not transported the goods. 2. Apart from this fact that the said statement of Shri Bhoop Singh is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deny the credit based upon the sole statement of owner of the truck recorded after a period of three years, especially when the appellants have produced sufficient evidence on record to show the movement of the goods. In view of the above, the impugned order is set aside and appeal allowed with consequential relief to the appellants. (Dictated pronounced in the open Court) - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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