9911796707
TMI Blog2015 (8) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods from whom the dealer M/s. Sidh Balak Enterprises has purchased the goods for supply to the appellant herein, were not investigated by the Central Excise Officials. Hence, in the absence of any proper investigation to justify the allegation that there was no physical transaction but only paper transaction have been made facilitating the buyer of the goods to avail the Cenvat credit has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain inputs from M/s. Sidh Balak Enterprises who is a dealer of the excisable goods. The premises of the said dealer was searched by the Central Excise Officers and it was detected that without supplying the goods, the said dealer was only issuing the Central Excise Invoices, which entitled the manufacturer to avail the fraudulent Cenvat credit. On such assumption, the Central Excise Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Jay Aay Alloys Pvt. Ltd., whereas the goods in the present case have been purchased by the appellant from the dealer M/s. Sidh Balak Enterprises, who in turn purchased the goods from different manufacturers viz. M/s. Ruby Strips, Jagan Industries Ltd., etc., whose factory premises have not been visited by the Central Excise Officers. It is his submission that since the factory of the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to justify the allegation that there was no physical transaction but only paper transaction have been made facilitating the buyer of the goods to avail the Cenvat credit has no evidentiary value. Since, no discrepancies have been observed at the factory of the appellant regarding non-receipt of goods, the allegation of only taking fraudulent Cenvat credit based on the invoices cannot sustain and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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