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TMI Blog2018 (6) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on the ground that there was abnormal delay in delivery and vehicles not authorized to go outside Chattisgarh and also vehicle number not mentioned in the invoices - Held that:- It has not been investigated by the revenue, the mode of transportation explained by the transporter as well as the supplier. In that circumstances, Cenvat Credit cannot be denied to the appellants - credit allowed. CENVAT credit - denial on the ground that vehicle owner denied having transported the goods - Held that:- The cross-examination of Shri Dinesh Kumar is not allowed. Moreover, he was not driving the vehicle and he has given the statement on the basis of his memory since he was not maintaining any records. In that circumstances, merely on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere availing Cenvat Credit in respect of inputs. During the course of investigation, it was found that the appellants have availed ineligible Cenvat Credit on inputs of ₹ 82,43,377/- during the period 2004- 2005 and 2005-2006. There was a shortage of raw-materials at the time of stock taking of ₹ 1,20,446/-. During the course of investigation, it was found that the appellant has availed Cenvat Credit of ₹ 49,05,525/- on aluminium sheets procured from M/s.Alcon Foils Pvt. Ltd., and the reduction of thickness of aluminium sheets does not amounts to manufacture. Therefore, for aluminium sheets the appellant was not entitled to avail Cenvat Credit. Cenvat Credit sought to be denied as under: S.No. Name of the party issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 49,05,525/- is not sustainable. 5. With regards to the invoice issued by M/s.Bharat Aluminium Co. Ltd., it is his contention that the vehicle numbers which has transported the goods from the supplier upto their godown and thereafter, the goods were shifted to another vehicle which transported the goods upto the premises of the appellants. This fact has been admitted by the supplier of the goods and no other investigation was conducted by the Revenue with regards to the mode of transportation of the goods. In that circumstances, merely the vehicle number, which was not mentioned in the invoice has not sufficient reason for denying Cenvat Credit. 6. As regards the goods procured from M/s.J.P. Engineers, it is his contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the duty paid shall amount of reversal of Cenvat Credit. Therefore, Cenvat Credit cannot be denied to ₹ 49,05,525/- in the light of decision of the Hon'ble High Court of Bombay in the case of CCE Vs. Ajinkya Enterprises- 2013 (294) E.L.T. 203 (Bom.). Therefore, the said Cenvat Credit is allowed. 12. With regard to the invoices issued by M/s.Bharat Aluminium Co. Ltd., the mode of transportation is like that the goods starts from the suppliers and are to be stocked at the godown of the transporter and thereafter the goods are to be shifted to the another lorry, which transports the goods upto the place of the appellants. The ground of denial of Cenvat Credit is that the Lorry number mentioned in the invoice has not crossed the Tol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s.G.M. Castings, the vehicle number, which involved in transportation of goods is HR- 29-J-7449, whereas the revenue has investigated the vehicle No.HR-29-J-7949, which never transported the goods. Therefore, the case of the Revenue is only on the basis of assumption and presumption. In that circumstances, the Cenvat Credit cannot be denied to the appellants. 16. As the allegations made in the show-cause notice are not sustainable. Therefore, Cenvat Credit cannot be denied to the appellants. In that circumstances, no demand can be confirmed against the appellants and no penalty can be imposed on the appellants. 17. In view of the above discussion, we set aside the impugned order and allow the appeals with consequential relief, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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