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TMI Blog2017 (4) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... ant or not. In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be denied to the appellant in the light of the decision in the case M/s ANG Metal Recycling Pvt. Ltd. [2016 (6) TMI 271 - CESTAT CHANDIGARH] - as no corroborative evidence produced by the Revenue, therefore, the cenvat credit cannot be denied to the appellant - appeal allowed - decided in favor of assessee. - E/1088/2011 - A/60542/2017-SM[BR] - Dated:- 27-3-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Kamaljeet Singh, Advocate, - for the appellant Shri. V. Gupta, AR - for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the absence of any corroborative evidence on the basis of the statement of supplier, cenvat credit cannot be denied to the appellant. To support his contention, he relied on the decision of this Tribunal in the case of M/s Juhi Alloys Ltd. reported in 2013 (296) ELT 533 (Tri. Del.), M/s Kisko Castings India Ltd. reported in 2015 (329) ELT 556 (Tri. Del.) M/s ANJ Metal Recycling Pvt. Ltd. reported in 2016 (337) ELT 453 (Tri. Chd.) 4. On the other hand, the Ld. AR reiterated the finding in the impugned orders. 5. Heard both sides and considered the submissions. 6. In this case, the case has been made out against the appellant for denial of cenvat credit on the basis of statement of supplier dealer who has stated that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d authorized representative of appellant that appellant has procured invoice not physically received any goods. Therefore, Cenvat credit was denied. In this case, I find that the manufacturer supplier of the goods is not M/s. Jai Kara Steel Rolling Mills at all. No investigation has been conducted by the Revenue at the end of manufacturer supplier who has issued the invoices on which the appellant has taken Cenvat credit. No investigation was conducted from the transporters to ascertain the fact whether goods have been transported to the appellants factory or not. Merely on the ground that M/s. Jyoti Steels is non-existent and having no godown, denial of Cenvat credit proposed. It is not disputed by the Revenue that during the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or supplier or provider of input service, as the case may be, issuing the documents specified in sub-rule (1), evidencing the payment of excise duty or the additional duty of customs or service tax, as the case may be, either - (a) from his personal knowledge or (b) on the basis of certificate given by a person with whose handwriting of signature he is familiar; or (c) on the basis of a certificate issued to the manufacturer or the supplier or, as the case may be, the provider of input service by the Superintendent of Central Excise within whose jurisdiction such manufacturer has his factory or such supplier or provider of output service has his place of business or where the provider of input service has paid the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case, the appellant is the registered dealer. He is the manufacturer/buyer of the goods. Therefore, the said case is of no help to the Revenue. Further, in the case of Neelkanth Steel and Agro Industries (supra), the observation of this Tribunal is that manufacturer has not produced any evidence. But in this case, the appellant has produced invoice on the strength on which, they have availed Cenvat credit and the goods have been entered in their RG-23 register and same has been supported by the weightment slips which were produced by the appellant before the authorities below. When these material evidence are on record, then the burden of not receiving the goods by the appellant shifts on the Revenue which Revenue failed to do so. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a case cannot be established on the basis of few confessional statements without other corroborative evidences like shortage of raw materials, cash transactions, alternative procurement of raw materials. Appellant requested for cross-examination of the persons whose statements are relied upon but the same was not extended. It is now well settled law that cross-examination of the persons whose witness are relied upon by the Revenue should be extended to the appellant and in the absence of such cross-examination extended, the statements of such persons cannot be relied upon as evidence. It is also observed that Revenue has not contested with any documentary evidence to show that M/s. Dhakad Metal had knowledge that the inputs received along ..... X X X X Extracts X X X X X X X X Extracts X X X X
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