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TMI Blog2016 (6) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not disputed by the Revenue that during the relevant period, M/s Jyoti Steels was the registered dealer and registration was granted to M/s Jyoti Steels by Central Excise Registration Department. If a supplier of goods is the registered dealer of the department itself, the department cannot allege that dealer is non-existent unless and until registration is cancelled. Admittedly, in the case the appellant is able to produce the invoice against which appellant has availed cenvat credit and the same has been entered in their RG-23 Reigster therefore, the burden lies on the revenue to prove that this is only a paper transaction and the goods have not been received by the appellant at all. To ascertain this fact that appellant has not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect loading and unloading of material in the factory. As M/s Jai kara Steel Rolling Mills was dealing through registered dealers namely M/s Jyoti Steels, the premises of M/s Jyoti Steels was visited which was found locked. Thereafter, conducting more investigation a show cause notice was issued to the appellant on the basis that invoices issued by M/s Jyoti Steels are only paper transactions and no goods have been received by 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 demand alongwith interest and penalty is also imposed on the appellant. Therefore, appellant is before me. 3. Shri Gaurav Aggarwal ld. Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not arise. He further submits that enquiries were revealed which shows that first stage dealer was not having any godown to store the goods. Moreover, he remained non co-operative with the departmental officer during the course of the investigation itself. Therefore, burden casts on the appellant to prove that they have received goods physically in their factory which they failed to do so with any tangible evidence. He also relied on the statement of the 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. CCE, Chandigarh-2010 (257) ELT454 (Tri.-Del.). 5. Heard the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is non-existent unless and until registration is cancelled. 7. As per Rule 9(3) of the cenvat credit Rules 2002, which deals with the availment of cenvat credit by the assessee is reproduced here as under:- (3) 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 shall take ail 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tributing. Cenvat Credit shall retain such certificate for production before the central excise officer on demand. 8. As per the said rule, the assessee is required to ascertain while taking cenvat credit that the input on which cenvat credit is taken, the relevant document is accompanied by them or not. Admittedly, in the case the appellant is able to produce the invoice against which appellant has availed cenvat credit and the same has been entered in their RG-23 Reigster therefore, the burden lies on the revenue to prove that this is only a paper transaction and the 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 relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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