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TMI Blog2019 (5) TMI 1628X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords. The appellant have purchased the goods from the registered dealer. When it is so, then it is expected by the department to make a inquiry about the genuineness of the supplier. Ultimately, the issue in each case is whether, within the meaning of Rule 9 (3) of the Rules of 2004, the assessee has taken reasonable steps to ensure that the inputs in respect of which he has taken CENVAT credit were goods on which appropriate duty of excise was paid. Once it is demonstrated that reasonable steps had been taken, which is a question of fact in each case, it would be contrary to the Rules to cast an impossible or impractical burden on the assessee. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/52844/2018 [SM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Order-in-Appeal No. 357 dated 09.08.2018. Being aggrieved, the appellant is before this Tribunal. 2. It is submitted on behalf of the appellant that similar issue of Order reversal of cenvat credit alleging to have been procured on non-cenvatable invoices but being noticed during investigation of third party has already been decided vide the Final Order No. 51800-51808 dated 11.05.2018 and Final Order No. 50333-50334 dated 12.02.2019. It was mentioned that several notices were issued after the common investigation by DGCEI to first stage and second stage dealers and the aforesaid decision is the outcome of one such notice that too in favour of the appellant. The present appeal is also prayed to be allowed in the same manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and were duly accounted in the books of accounts and entered in stock account. The appellants have not made any payment to the transporter towards freight for these consignments. Therefore, the appellant was not concerned about the vehicle number mentioned in invoices as the goods will have to reach the appellants premises on the basis of FOR. Once the payments made on basis of invoices, the buyer becomes entitled to Cenvat Credit presuming that supplier should have discharged the excise liability. I draw my support from the case law that the view which the Tribunal has taken is consistent with the judgment of the Jharkhand High Court in Commissioner of C. Ex ., East Singhbhum Vs. Tata Motors Ltd. 1, where it was held as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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