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TMI Blog2017 (6) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... l to require the assessee to go behind the records maintained by the first stage dealer - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 7 of 2017 - - - Dated:- 30-5-2017 - Hon'ble Sudhir Agarwal And Hon'ble Virendra Kumar-II, JJ. For the Appellant : Rajesh Singh Chauhan ORDER 1. Heard Sri Rajesh Singh Chauhan, learned counsel for appellant and perused the record. 2. This appeal under Section 35-G of Central Excise Act, 1944 has been filed aggrieved by judgment and order dated 15.07.2015 passed by Customs, Excise Service Tax Appellate Tribunal, New Delhi (hereafter referred to as the Tribunal ) in Excise Appeal No. E/2190-2192 of 2009. 3. Appellant has formulated following three su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-receipt of the goods by the respondent. Further, I find that in an identical set of facts, involving the same supplier M/s M K Steel (P) Ltd., the Hon'ble Allahabad High Court in the case of M/s Juhi Alloys (Supra) have dismissed the appeal filed by the Department, holding that once the goods have been received by the recipient under the cover of duty paid documents for use in the intended purpose, the genuineness of the said documents cannot be questioned by the Department. The relevant paragraph in the said judgment is extracted herein below: 7. In the present case, both the Commissioner (Appeals) and the Tribunal have given cogent reasons to indicate that the assessee had taken reasonable steps to ensure that the inputs in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble inputs. The buyer will be therefore entitled to claim Modvat credit on the said assumption. It would be most unreasonable and unrealistic to expect the buyer of such inputs to go and verify the accounts of the supplier or to find out from the department of Central Excise whether actually duty has been paid on the inputs by the supplier. No business can be carried out like this, and the law does not expect the impossible. 5. Even otherwise, the dispute raised in this matter is squarely covered by the judgment of this Court in Central Excise, Customs Service Tax Vs. Juhi Alloys, 2014 (302) E.L.T. 487 (All), which is also referred to by Tribunal in the judgment in question. Hence, in our view, no substantial question of law has ari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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