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TMI Blog2017 (2) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Member (T) Shri Amresh Jain, AR, for the Appellant. Shri Jaideep Wagde, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal by the Revenue is against the order dated 6-5-2010 of Commissioner of Central Excise, Indore. The respondents are engaged in the manufacture of coin blanks liable to central excise duty. They were availing Cenvat credit on the mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogistics System Pvt. Ltd. is not proper. It was contended that the facts as alleged in the notice were not properly appreciated by the original authority and the findings are not sustainable. 3. We have heard both the sides and perused the appeal records. 4. The Cenvat credit availed by the appellant was sought to be denied mainly on the basis of certain irregularities alleged with ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her noticed that nothing objectionable has been mentioned in the panchnama of search dated 12-1-2007 at the factory premises of M/s. Inter Metal and M/s. Indo Micro Nutrients in respect of the stock of finished goods/inputs. c. Nothing has been brought on record to show the place to which the goods were sent on payment of duty after removal from the factory of the supplier. d. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sujoy Transport Company which later became M/s. Saral Logistics Pvt. Ltd. had four offices. But the investigation did not go through the records of other offices other than located at Sagare Kuti Chauraha. 6. The appeal by Revenue relies on the submission of Shri Atlant Dwivedi proprietor of M/s. Sujay Transport Company. We find that the submission is based on records mentioned at one of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order. The investigation by the Revenue could not in any manner bring out the non-receipt of duty paid raw materials or the bogus nature of all the transactions. In the absence of such evidence, it will not be legally tenable to deny the credit based piece meal/sketchy evidence, without corroboration. 9. Accordingly, we find no reason to interfere with the impugned order. Appeal by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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