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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 ..... the goods, therefore, it is alleged that the appellant has not received the goods physically and have received only the invoices on the strength of the appellant taken the cenvat credit. The statement of the appellant was also recorded who stated that they have physically received the goods and made the payment through account payee cheque to the dealer but a show cause notice was issued to the appellant to deny cenvat credit on the ground that the supplier of the goods himself has stated that they have not supplied the goods and issued only the invoices. The matter was adjudicated. Consequently, demanded duty along with interest and imposed equivalent amount of penalty. Aggrieved from the said order, the appellant is before me. 3. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the address of the manufacturer supplier who has not been investigated at all. Moreover, the transporter vehicle number is also mentioned on the invoices but either transporter is found non existence or transporter did not come forward for verifying the facts. The Revenue has not made any effort to find out the transporter and to ascertain the true facts whether the goods have been transported to the appellant 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 above decision in the case M/s ANG Metal Recycling Pvt. Ltd. (Supra), wherein this Tribunal observed as under: 6. In this case the investigation star ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2002, which deals with the availment of Cenvat credit by the assessee is reproduced here as under :- "(3) the manufacturer or producer of excisable goods or provider of output service taking Cenvat credit on input or capital goods or input service, or the input service distributor distributing Cenvat credit on input service shall take all reasonable steps to ensure that the input or capital goods or input service in respect of which he has taken the Cenvat credit are goods or services on which the appropriate duty of excise or service tax as indicated in the documents accompanying the goods or relating to input service, has been paid. Explanation. - The manufacturer or producer of excisable goods or provider of outp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on demand." 8. As per the said Rule, the assessee is required to ascertain while taking Cenvat credit that the input on which Cenvat credit is taken, the relevant document is accompanied by them or not. Admittedly, in the case the appellant is able to produce the invoice against which appellant has availed Cenvat credit and the same has been entered in their RG-23 Register therefore, the burden lies on the Revenue to prove that this is only a paper transaction and the goods have not been received by the appellant at all. To ascertain this fact that appellant has not received the goods, the statement of transporter is very much relevant to find out the truth. Moreover, the investigation at the end of manufacturer supplier may also reveal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als is whether appellant M/s. Dhakad Metal Corporation is eligible to credit on the basis of documents which are claimed to have been received along with inputs issued by the registered dealer when original manufacturer M/s. Prasun Ferro Alloys & Metal Casting Pvt. Limited had no facility for manufacturing the goods on which ultimately credit was taken. There is no evidence on record that appellant M/s. Dhakad Metal Corporation did not receive the inputs along with cenvatable invoices issued by M/s. Bhavna Metal Company. It is also not on record whether M/s. Dhakad Metal Corporation was aware that the inputs received had been shown manufactured by M/s. Prasun Ferro Alloys & Metal Casting Pvt. Limited which had no facility for manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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