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TMI Blog2007 (4) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of electric wire and cables, PVC components, strips at their factory and availed Cenvat credit. On 12-3-2003, the Central excise officers visited the factory of the respondent Nos. 2 3. The said visiting officers resumed invoices issued by M/s. Aggarwal Plastic (India), Delhi Respondent No. 1 on the ground that they had been issuing the fake sale invoices. The statements of the representative of the re6pondent Nos. 2 3 were recorded wherein they stated that they received inputs accompanied with duty paying documents of M/s. Aggarwal, Plastic (India) Respondent No. 1 and utilized in the finished goods. Show cause notices dated 17-7-2003 were issued to the respondent Nos. 1 2. It has been alleged that Shri Rajiv Aggarwal, author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c (India), respondent No. 1. He submits that the respondent No. 1 supplier of inputs in their statement stated that buyer used to take Cenvat credit on fake invoices issued by the respondent No. 1 and the materials were procured by them from the open market. He also submits that Delhi Commissionerate issued show cause notice on 20-5-2004 to the respondent No. 1 for passing Cenvat credit on the basis of the invoices without physically manufacturing/supplying the excisable goods. Therefore, both the authorities below wrongly allowed the credit to the respondent Nos. 2 3 and failed to impose penalty on the respondents. 4. Shri Naveen Mullick, learned Advocate, appearing on behalf of respondent No. 1 submits that the respondent No. 1 manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Aggarwal Plastic (India), Delhi to the factory of the respondent Nos. 2 3 at Chandigarh. He submits that it is amply clear from various evidences which were examined by the authorities below that the respondent received goods accompanied with duty paying documents supported by transporter certificate and the said inputs were utilized in the manufacture of the finished goods arid there is no scope to deny Cenvat credit to the respondent Nos. 2 3. He further submits that the department initiated proceedings on the basis of the uncorroborated statement of Rajiv Aggarwal and, therefore, the same cannot be relied upon. He relied upon the decision of the Tribunal in the case of M/s. Tripathi Rubber Industries Ors. v. CCE, Kanpur , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments that the respondent Nos. 2 3 received goods from the respondent No. 1 accompanied with duty paying documents. The Revenue did not dispute the payment of duty by the respondent No. 1 in their memo of appeal. So, the contention of the learned DR that the respondent Nos. 2 3 availed credit on the basis of the fake invoices are not sustainable. The learned DR strongly relied upon the statement of Shri Rajiv Aggarwal. It is seen that the statement of Rajiv Aggarwal is not corroborated by any evidence. On the contrary, the respondent Nos. 2 3 produced several evidences in support of their contention that the inputs in question were received by them accompanied with duty paying documents. It is further seen from reply to the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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