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TMI Blog2015 (1) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... of the invoices issued by M/s JAS Casting, Rajpura to M/s Sidh Balak Enterprises it is clear in each case there is big time gap of more than two weeks between the date on which the invoices had been issued by M/s JAS Casting to M/s Sidh Balak Enterprises and the date on which the invoices had been issued by M/s Sidh Balak to the appellant. When the appellant had no office or godown, it is difficult to believe as to how and where the goods had been stored. In view of this, the burden of proof that the goods had actually been received by the appellant company would shift to them. The appellant company in this regard has not produced any evidence. In view of this, I hold that the transactions of the appellant company with M/s Sidh Balak Enterp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute, he had neither any office nor any godown. Since the invoices issued by M/s Sidh Balak Enterprises to the appellant showed the manufacturer of the goods as M/s JAS Castings, Rajpura and there was substantial time gap between the date on which the goods were supplied by M/s JAS Casting to M/s Sidh Balak Enterprises and the date on which the invoice was issued by M/s Sidh Balak Enterprises to the appellant and since M/s Sidh Balak Enterprises had no godown premises, it appeared that the transaction of M/s Sidh Balak Enterprises with M/s JAS Casting and also the transaction between M/s Sidh Balak Enterprises and the appellant were bogus transactions and, as such, no goods had been supplied by M/s Sidh Balak Enterprises to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had been procured by them from M/s JAS Casting Pvt. Ltd., that in absence of any evidence to the contrary, it cannot be presumed that M/s JAS Casting Pvt. Ltd. had issued only bogus invoice without supply of any goods when there is no evidence in support of this allegation and that in view of this, the impugned order is not sustainable. Ms. Sukriti Das also cited the judgment of the Tribunal in the case of Talson Mill Store vs. CCE, Ludhaina reported in 2012 - TIOL - 1267 - CESTAT - DEL. wherein the Tribunal has held that when the Revenue has not conducted inquiry either from the assessee or from the transporter or the actual manufacturer of the goods or from the recipient of the goods, in absence of such investigation reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this, there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. 6. The Cenvat credit, in question, has been taken by the appellant on the basis of seven invoices issued by M/s Sidh Balak Enterprises, Mandi Gobindgarh to the appellant during November 2004 and December 2004. All these invoices mention name of the manufacturer from whom the goods supplied to the appellant had been procured as M/s JAS Casting Pvt. Ltd. and also details of the invoices issued by M/s JAS Casting to M/s Sidh Balak Enterprises. From the details of the invoices issued by M/s JAS Casting, Rajpura to M/s Sidh Balak Enterprises it is clear in each case there is big time gap of more than two w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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