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TMI Blog2017 (3) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there was not storage facility specifically when the landlord made a statement that the godown was let out to the dealer - in the absence of any investigation at the end of manufacturer/supplier or the transporter, the cenvat credit cannot be denied to the respondents - appeal dismissed - decided against Revenue. - E/3814/2010- (SM) - FINAL ORDER NO. 60191/2017 - Dated:- 1-2-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Satyapal, AR for the appellant Shri Sudhir Malhotra, Advocate for the respondent ORDER The Revenue has filed this appeal against the impugned order wherein cenvat credit on inputs have been allowed to the respondent on the premise that the dealer M/s S.K. Garg Sons who has supplied the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty. On appeal to the Commissioner (Appeals), who has allowed the cenvat credit to the respondent holding that the credit has been taken on the basis of specified documents showing all particulars required to be given under the law and co-relatable with the duty paying documents issued by the manufacturer of the goods. Aggrieved from the said order, the Revenue is before me. 3. Learned AR submits that in this case the Preventive Officers of the Central Excise department visited the premises of M/s S.K. Garg Sons on 13.08.2007 and it was found that M/s S.K. Garg Sons is non-existence. The investigation was started and later on it was revealed that as M/s S.K. Garg Sons is engaged in issuing of the fake cenvatable invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel Industries- 2015 (324) ELT 169 ( Tri. Del.). 5. Heard the parties and considered the submissions. 6. I find that in the matter in hand no investigation conducted at the end of manufacturer/supplier or the transporter to reveal the truth whether manufacturer/supplier has supplied the goods in question to M/s S.K. Garg Sons or the transporter has transported the goods to the premises of the respondents which is vital evidence to reveal the truth. Further, M/s S.K. Garg Sons was registered dealer during the impugned period and all the ER-1 returns were filed by M/s S.K. Garg Sons which were accepted by the department. Therefore, in the absence of any corroborative evidence to show that the respondents have not received the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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