9911796707
TMI Blog2019 (7) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany the goods/ raw material then from where the appellants had procured the raw material for manufacturing their final goods which have been cleared on payment of duty. Moreover, no investigation was conducted at the end of the transporters to find out the truth. Merely on the basis of the invoices issued by the supplier, demand cannot be confirmed against the appellants. Therefore, the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the some scraps M.S. Billet (defected) from one dealer M/s Priya Steels India Ltd. An investigation was conducted at the end of the supplier/dealer, wherein during the course of investigation it was found that they were not having storage facility, therefore, further investigation revealed that the appellant have not received M.S. Billet (defected) from M/s Priya Steels India Ltd., therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nculpatory statement of the appellants that they have not received the goods. In fact, the statement during the course of investigation itself show that they have received the raw material, which have been used in manufacturing of the final goods ultimately the same have been cleared on payment of duty. Therefore, the Cenvat credit cannot be denied. 4. On the other hand, the Ld. A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared on payment of duty. Moreover, no investigation was conducted at the end of the transporters to find out the truth. In that circumstance, merely on the basis of the invoices issued by the supplier, demand cannot be confirmed against the appellants. Therefore, the benefit of doubt goes in the favour of the appellants. Accordingly, I allow the Cenvat credit availed by the appellants and hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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