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TMI Blog2016 (10) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... - supply of goods and issue of cenvatable invoices to avail inadmissible credit - Held that: - the appellant has been able to prove on the basis of evidence such as octroi receipt of the transporter, sales tax check post etc. to prove the goods accompanied with invoices have been received by them in the factory and the payment has been made through account payee cheque and no flow back of money h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urabh Kapoor, Advocate Respondent By : Shri V.K. Gupta, AR ORDER Per : Ashok Jindal: The appellants are in appeal against the impugned orders wherein the credit has been denied to the main appellant M/s.Agarwal Metal Works Pvt.Ltd. and consequently the duty is demanded alongwith interest and penalty imposed on all the appellants. 2. The facts of the case are that the main ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the order of the adjudication. Aggrieved from the said orders, the appellants are before us. 3. Learned Counsel for the appellant submits that the case has been booked against the appellant only on the basis of the statement of first stage dealer m/s.R.K.Enterprises who stated that they have issued cenvatabie invoices and not the goods. It is his submission that mostly the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transported the goods to the appellant. 5. Heard the parties and considered the submissions. 6. We have gone through the appeals papers placed before us and on the basis of the documents, we find that the main allegation for denial of credit is the statement of R.K.Gupta, proprietor of M/s.R.K.Enterprises who has stated that they have supplied the goods and issued cenvatable invoices to ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit has been set aside. Therefore, following the precedent decision of this Tribunal as well jurisdictional High Court of Punjab Haryana , the credit cannot be denied to the appellant on the basis of evidence produced by them before us. Consequently, the demand of duty is set aside. In view of above, the penalties are not imposable on the appellants. 7. In the result, the impugned orders are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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