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TMI Blog2017 (1) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... rage capacity. In that circumstance, the proceedings were initiated against the assessee for denial of cenvat credit on the invoices received from the M/s Sidh Balak Enterprises on the premised that there was a paper transaction and the goods were not actually moved to the assessee. The matter was adjudicated, the adjudicating authority confirmed the demand on account of denial of cenvat credit on the invoice issued by the M/s Sidh Balak Enterprises to the assessee. The said order was challenged by the assessee before the Ld. Commissioner (A). The Ld. Commissioner (A) has granted the benefit to the appellant on the invoices which have been issued by the manufacturer supplier on the same day when the dealer has issued invoices and the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the same has been utilised in manufacture of final product. The payments were made through a/c payee by cheques and goods have been duly entered in statutory records. In that circumstances, the cenvat credit cannot be denied. It is further submitted that in similar investigation in the case of M/s Accurate Auto Product Ltd. vide Final Order No. A/52019-52020/2015 dated 24.06.2015, this tribunal hold that in the absence of any corroborative evidence like the statement of manufacturer supplier/ transporter the credit cannot be denied. In the absence of other evidences which certify that the assessee has not received the goods, the cenvat credit cannot be denied. 4. On the other hand, the Ld. AR submits that the dealer was non-existent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airs in the name of M/s Sidh Balak Enterprises who was registered as first stage dealer but they are not having any office or godown to store the goods. From the investigation, it was also revealed that M/s Sidh Balak Enterprises procured goods from manufacturer supplier and after gap of one week or so they are issuing cenvitable invoices to the buyers of the goods. From these set of facts, it was revealed that M/s Sidh Balak Enterprises is neither having their office nor having any godown and issuing invoices after a gap of a week or so. Therefore, it was held that M/s Sidh Balak Enterprises is issuing only cenvitable invoices to the appellant M/s Jiten Steel Industries and no goods have been delivered to them. In these set of facts, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence the Cenvat Credit has been rightly denied." 7. The facts of this case are not applicable to the facts of the case in hand as in that case there is a finding of this Tribunal as appellant was not having storage capacity as M/s Neelkanth Steel & Agro Industries (Supra) who has availed cenvagt credit but in this case the appellant before me are having storage capacity. Moreover, one of the appellant who has taken cenvat credit is the manufacturer. Therefore, facts of the said case are not applicable to the facts of this case. Reliance in the case of M/s Sidh Industries (Supra) by the Ld. AR is of o help as in that case the registration certificate of the dealer was rejected on the premise that neither the appellant is having any godow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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