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TMI Blog2019 (5) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated by this Tribunal and in this case also facts emerges that the supplier of goods as well as the appellants have admitted that they received the goods against the invoices in question which were used in manufacture of final goods which were cleared on payment of duty, now burden cast on the Revenue that if the appellants have not received the goods against the invoices in question that f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent(s) : Shri Bhasha Ram (AR) ORDER PER : ASHOK JINDAL As both the appeals are having a common issue and identical facts, therefore, both are disposed of by way of a common order. 2. The facts of the case are that an investigation was conducted by DGCEI against one Shri Amit Gupta who admitted that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have also admitted that they have received which were used in manufacture of their final product. The case of the Revenue is that as Shri Amit Gupta has admitted that he has created fictitious firms to issue Cenvatable invoices without accompanying goods, therefore, the appellants cannot receive the same goods for which invoices has been issued by Shri Amit Gupta, in that circumstances, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue that if the appellants have not received the goods against the invoices in question that from where the appellants have procured those inputs. Further, in terms of Rule 9(2) of Cenvat Credit Rules, 2004, the appellant has taken proper care to examine the invoice against which they have received the goods. It is not the duty of the appellant to know about the manufacturer of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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