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TMI Blog2019 (4) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... been received by them during the material period, as alleged by the Department. In the absence of any credible corroborative evidence, the allegation of non-receipt of inputs/goods by the assessee is not maintainable - The credit cannot be denied merely on the ground of suspicion being not bagged by credible corroborative evidence. Tribunal in the case of M/S. DHAKAD METAL CORPORATION AND M/S. BHAVNA METAL COMPANY VERSUS COMMISSIONER OF CENTRAL EXCISE S.T., DAMAN [2015 (8) TMI 146 - CESTAT AHMEDABAD] , where it was held that It is beyond comprehension that a man will get invoices without inputs and separately acquire inputs clandestinely from other sources to manufacture his goods. There is no whisper about M/s. Dhakad Metal Corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents herein filed the appeals before the lower appellate authority and the ld. Commissioner (Appeals) allowed their appeals. Being aggrieved, Revenue has filed these appeals against the impugned order. Respondent assessee has also filed Cross Objection. 3. The ld.D.R. appearing on behalf of the appellant Revenue, reiterated the grounds of appeal and submitted that the Commissioner (Appeals) had not considered the statements and declarations of owners of vehicles, which have been claimed to have been utilized in the transportation of input goods from the premises of M/s Shree Ganesh Forging Company to the factory premises of M/s Jaypee Alloy Castings Pvt. Ltd.. 4. The ld. Counsel appearing on behalf of the respondent assessee, submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Forging Company. As such, credit cannot be denied merely on the ground of suspicion being not bagged by credible corroborative evidence. I find that the Tribunal in the case of Dhakad Metal Corporation (supra) has held as under : 6. Heard both sides and perused the case records. The issue involved in the present appeals is whether appellant M/s. Dhakad Metal Corporation is eligible to credit on the basis of documents which are claimed to have been received along with inputs issued by the registered dealer when original manufacturer M/s. Prasun Ferro Alloys Metal Casting Pvt. Limited had no facility for manufacturing the goods on which ultimately credit was taken. There is no evidence on record that appellant M/s. Dhakad Metal Corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lloys Metal Casting Pvt. Limited who had no facility for manufacturing such inputs. In the above factual matrix, appellant M/s. Dhakad Metal Corporation cannot be held to have any mala fide intention to take wrong credit and extended period of demand cannot be invoked in the present case against them. In this case, the demand is for the period 2005-06 whereas the show cause notice was issued on 20-2-2009. As the extended period is not invokable, therefore, the demand is also time barred in addition to credit being admissible on merits. Accordingly appeal filed by M/s. Dhakad Metal Corporation is required to be allowed. 7. Similarly, in the case of Classic Strips Ltd. (supra), the Tribunal has held thus : 4. The ld. DR. has reit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e surprise visit, the availability of material issue slips showing the issue for production and that cheque payments had been made for each of the consignments, while unshaken reliance is being placed on the transporters-statements, which the appellants have during investigation stage itself complained to the Commissioner as being recorded by using questionable means, even though the statements have been proved to be false as aforesaid through undisputable evidence, which has not been negated by the respondent himself. Besides, the non-maintenance of any records by the transporters is also apparently not an issue of concern to the respondent while the perfectly tallying stocks and absence of any statutory lapse or shortcoming on part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another decision reported in Kashmir Vanaspati (P) Ltd. v. CCE - 1989 (39) E.L.T. 655 (CEGAT) it has been held that the Demand based on note book maintained by labourers containing unauthenticated entries cannot be sustained, unless the same is supported by other evidence, such as raw material consumed, goods actually manufactured, packed, etc. (h) The Commissioner has not denied the fact that the statement of the transporters have been relied on over the documentary evidence produced by the appellant. (i) The whole case of the Department is based on assumption and presumption, conjunctures and surmises and no positive evidence has been brought on record by the Commissioner to substantiate the allegation made against the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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