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TMI Blog2018 (3) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... lier was non-existent during the relevant time - Moreover, the appellant is a bona fide purchaser of the goods in question has taken all precautions like invoices having full details, made payment through account payee cheque and entered the same in their statutory records - credit cannot be denied - appeal allowed - decided in favor of appellant. - Appeal No. E/51737/2017-SM - Final Order No. 50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to avail Cenvat credit on the invoices issued by M/s Dewas Conductors. In these set of facts, a show cause notice was issued to the appellant to deny Cenvat credit on the invoices issued by M/s Dewas Conductors. The matter was adjudicated. Both the lower authorities confirmed the demand by denying Cenvat credit to the appellant along with interest and equivalent amount of penalty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out any corroborative evidence. 4. On the other hand, ld. AR opposed the contention of the ld. Counsel and submits that both units are located nearby and during the course of investigation, the partner of the appellant firm has admitted the guilt and reversed the Cenvat credit voluntarily, therefore, the impugned order is to be upheld. 5. Heard both sides. Considered the submissions. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheque and entered the same in their statutory records. Further, the said goods received by the appellant have been used in manufacture of final product which has been cleared on payment of duty. Revenue has not come with any evidence to show that if the said invoices were not accompanied by inputs, from where the inputs have been procured by the appellant. In the absence of any corroborative evid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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