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TMI Blog2018 (9) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... h the actual movement of the goods. When the RTO report strongly suggested that the vehicles in which the goods were stated to have been transported were incapable of doing so, the burden would be on the assessee to dislodge these primary findings particularly when the report of the RTO was not challenged. The assessee's stand that it had merely ordered goods on FOR value and therefore was not obliged to explain the manner of transportation is too simplistic in background of facts on record. When RTO report as it remained unexplained by the suppliers of the goods clearly establish that the goods could not have been transported in the vehicle stated to have been done, the assessee called a greater explanation. The conclusions of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding denial of Cenvat credit of ₹ 5,89,667/for inputs covered under 12 invoices is legal and justified when there is no corroborative evidence establishing that the appellant had actually not received inputs covered under such 12 invoices ? ( c) Whether the order of the Appellate Tribunal upholding denial of Cenvat credit of ₹ 5,89,667/with interest and also penalty of ₹ 5,89,667/on the appellant and personal penalty of ₹ 50,000/on the 2nd appellant is sustainable and justified in the facts of this case ? 3. Appellant assessee is a manufacturer of goods. For the duty paid inputs received by the assessee, it would be entitled to take cenvat credit. During the course of inquiries in cases of two of the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that none of these statements were ever retracted. On the basis of such materials, the Tribunal believed the case of the Department that the goods were not physically received by the assessee and the cenvat credit therefore could not have been claimed. The Tribunal relied on the judgment of this Court in case of Gyscoal Alloys Ltd. vs. CCE, reported in 2014 (35) STR 199 (Guj.). 5. We do not find the decision of the Tribunal gives rise to the question of law. Entire issue is fact based. The Revenue authorities and the Tribunal concurrently came to the conclusion that the transactions in question were nonexistence. The assessee was not able to establish the actual movement of the goods. When the RTO report strongly suggested that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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