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TMI Blog2017 (10) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... accompanying the goods - on the basis of the statements of the registered dealers who has given a general statement, it cannot be alleged that the appellants have not received the goods. Owner of vehicle - Held that: - There is no specific instance shown by the scrap dealer that the particular vehicle has been scrapped on the day. Further, the scrap dealer in his statement, has stated that he has seen the receipt of the vehicle and the statement of Shri. Ramesh Chander Gupta (the seller of the vehicle) and signed the statement given by Shri. Ramesh Chander Gupta and the receipt of the vehicle for sale on 14.10.2011, on going through the receipt, I find that there is not signature of Shri Kuldeep Singh. Therefore the statement given by S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and the invoices on which the appellants have availed cenvat credit issued by the above mentioned two registered dealers, the Vehicle number is mentioned as DL 1GA 1350. It was further investigated from the registered owner of the Vehicle who stated that the vehicle in question was sold by him as scrap on 06.03.2008 and the statement of the scarp dealer to whom the Vehicle was sold was also recorded who stated that the vehicle was scraped immediately. On the basis of the statement as the vehicle no. mentioned in these invoice which were issued after 06.03.2008, it was alleged that the appellant has not received the goods against the invoices in question, therefore the cenvat credit sought to the denied by issuance of the Show Cause Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the seller of the vehicle and buyer of the vehicle is also doubtful. In that circumstances, merely on the statement of seller and buyer of the vehicle, the cenvat credit cannot be denied to the appellants. Therefore, it is that feel that the impugned order is set aside. 5. On the other hand the ld. AR opposed the contention of the ld. Counsel and submits that in this case supplier/ registered dealers themselves have admitted that they were issuing invoices without accompanying the goods and the appellant was also ready to pay duty on account of reversal of cenvat credit. He also relied on the statement and Receipt of the vehicle in question to say that the appellants have not received the goods. 6. Heard the parties consideration o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the month of October, 2011. If a scrap dealer is dealing in scraping the vehicle, it is not understandable how he knew the no. of specific vehicle which was scrapped very next day. There is no specific instance shown by the scrap dealer that the particular vehicle has been scrapped on the day. Further, the scrap dealer in his statement, has stated that he has seen the receipt of the vehicle and the statement of Shri. Ramesh Chander Gupta (the seller of the vehicle) and signed the statement given by Shri. Ramesh Chander Gupta and the receipt of the vehicle for sale on 14.10.2011, on going through the receipt, I find that there is not signature of Shri Kuldeep Singh. Therefore the statement given by Shri Kuldeep Singh is not admissible b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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