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TMI Blog2017 (9) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... the said two registered dealers what is the alternative source of such receipt of raw materials. Neither of the representatives of the appellants have deposed that the inputs were not actually transported from dealers to the manufacturing Unit. Tribunal in the case of Jyoti Industries Vs Commissioner of Central Excise & Service Tax Ludhiana [2015 (4) TMI 1158 - CESTAT NEW DELHI] has held that the Cenvat credit cannot be denied on statement of suppliers and allegations that vehicle nos. mentioned in the invoices cannot transport the goods, in the absence of any other corroborative evidences produced by the Revenue indicating as to from where inputs used were procured. Appeal allowed - decided in favor of appellant. - E/40110-40112/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. On the above basis, the proceedings were initiated against the appellant by way of show-cause notice dated 29.09.2001 proposing to deny the Cenvat credit availed on the basis of incorrect invoices as also for imposition of penalty on all the appellants. The notice culminated into an order passed by the original adjudicating authority confirming the demand of around 18,80,000/- along with confirmation of interest and imposition of penalty upon the manufacturing Unit. In addition, penalties were imposed upon the two registered dealers in terms of Rule 26 of the Central Excise Credit Rules 2002. The appeals against the above did not succeed before Commissioner Appeals. Hence, the present appeals. 4. Learned advocate appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of final product is impossible. Further, the Revenue has not produced any corroborative evidence to show that if the raw material has not been received from the said two registered dealers what is the alternative source of such receipt of raw materials. Neither of the representatives of the appellants have deposed that the inputs were not actually transported from dealers to the manufacturing Unit. 7. Tribunal in the case of Jyoti Industries Vs Commissioner of Central Excise Service Tax Ludhiana re orted in 2016 (343) E.L.T. 690 (Tri.-Del.) has held that the Cenvat credit cannot be denied on statement of suppliers and allegations that vehicle nos. mentioned in the invoices cannot transport the goods, in the absence o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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