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TMI Blog2015 (10) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... l. To ascertain this fact that appellant has not received the goods, the statement of transporter is very much relevant to find out the truth. Moreover, investigation at the end of manufacturer supplier also reveal the truth whether the manufacture supplier has supplied the goods to the appellant through the registered dealer or not. - appellant has produced invoice on the strength of which they have availed Cenvat Credit and the goods have been entered in their RG-23 register and same has been supported by the weightment slips which were produced by the appellant before the authorities below. When these material evidence are on record then the burden of not receiving the goods by the appellant shifts on the revenue which revenue failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oices issued by M/s. Jyoti Steels are only paper transactions and no goods have been received by the appellant. Therefore, show cause notice was issued to the appellant as well as M/s. Jyoti Steels which was adjudicated and availment of Cenvat Credit on the invoices issued by M/s. Jyoti Steels was denied. Consequently, duty is demanded along with interest and penalty is also imposed on the appellant. Therefore, appellant is before me. 3. Shri Kamaljeet Singh ld. Advocate for the appellant appeared before me and submits that appellant is a manufacturer buyer of the impugned goods and they have received goods from M/s. Jyoti Steels against six invoices wherein the manufacturer is not M/s. Jai Kara Steel Rolling Mills. Therefore, on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e received goods physically in their factory which they failed to do so without any tangible evidence. He also relied on the statement of M/s. Jyoti Steels, an authorized representative of the appellant. To support his contention he relied on the decision in the case of Neelkanth Steel Agro Industries Final order no. A/54432/2014-SM(BR) dated 29.10.2014 and Sidh Industries Vs. C.C.E. Chandigarh- 2010 (257) ELT 454 (Tri-Del). 5. Heard the parties. Considered the submissions and perused the record. 6. In this case the investigation started at the end of M/s. Jai Kara Steel Rolling Mills where they came out with the information that they are selling goods through M/s. Jyoti Steels. Thereafter, investigation was conducted at the premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking CENVAT credit on input or capital goods or input service, or the input service distributor distributing CENVAT credit on input service shall take all reasonable steps to ensure that the input or capital goods or input service in respect of which he has taken the CENVAT credit are goods or services on which the appropriate duty of excise or service tax as indicated in the documents accompanying the goods or relating to input service, has been paid. Explanation.- The manufacturer or producer of excisable goods or provider of output service taking CENVAT credit on input or capital goods or input service or the input service distributor distributing CENVAT credit on input service on the basis of, invoice, bill or, as the case may be, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anied by them or not. Admittedly, in this case the appellant is able to produce the invoice against which appellant has availed Cenvat Credit and same has been entered in their RG-23 Register. Therefore, the burden cast on the revenue to prove that this is only a paper transaction and goods have not been received by the appellant at all. To ascertain this fact that appellant has not received the goods, the statement of transporter is very much relevant to find out the truth. Moreover, investigation at the end of manufacturer supplier also reveal the truth whether the manufacture supplier has supplied the goods to the appellant through the registered dealer or not. In this case Ld. AR relied on two case laws. First in the case of Sidh Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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