9911796707
TMI Blog2019 (12) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased goods and it stands recorded in books of accounts as well as statutory records. No evidence of falsification of statutory or accounts is on record - Also there is no dispute about the consumption of impugned material and clearance of finished goods manufactured. Even if it is assumed that the dealer s records does not show the purchase of impugned goods, but the fact remains that the Appellant s record are showing receipt of goods. Only on the basis of statements, the cenvat cannot be denied when the records are not held to be untrue or falsified. There are no investigations to the effect that the Appellant purchased goods from elsewhere to the extent of quantity of goods allegedly not received by them. Also there is no evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Units were relied upon that they did not receive the goods as described in invoice and the same cannot be used as input. It was also alleged that on scrutiny of corresponding purchase invoice of M/s H.B Metals, the same were not found to be available with the dealer which shows that the invoice were forged. It was proposed to deny the credit availed by the Appellant and to impose penalty. The demands were confirmed by the adjudicating authority and were upheld by the Learned Appellate Commissioner. Aggrieved, the Appellants have filed present appeals. 2. Ld. Counsel Shri Rahul Gajera appearing for M/s Essbee Techno Cast Pvt Ltd and Raj Engineers and M/s. Aegis Steel Cast submits that the Appellants were engaged in manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for SS Circle, MS Rounds Bars, MS Flats and Pipes falling under chapter 72 which are not their inputs. That in case of some invoices the back purchase invoice of consignor dealer were not found. The show cause notice also relied upon statements of Authorized signatory/ directors of Appellant Unit that the goods were not received. We find that the Appellants have shown purchase of goods in their statutory records and account books and the transactions stands recorded therein. Further no dispute has been raised about the transportation of said goods to the Appellant Units. The Appellant has also shown production of goods from the purchased goods and it stands recorded in books of accounts as well as statutory records. No evidence of falsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e receipt of the goods. In such a situation, it would be impractical to require the assessee to go behind the records maintained by the first stage dealer. The assessee, in the present case, was found to have duly acted with all reasonable diligence in its dealings with the first stage dealer. The view which the Tribunal has taken is consistent with the judgment of the Jharkhand High Court in Commissioner of C. Ex., East Singhbhum v. Tata Motors Ltd. -2013 (294) E.L.T. 394 (Jhar.), where it was held as follows :- ... Once a buyer of inputs receives invoices of excisable items, unless factually it is established to the contrary, it will be presumed that when payments have been made in respect of those inputs on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e denial of Cenvat credit is based on the statement of M/s. Gupta Enterprises that they have not supplied the goods and only issued the invoices. On verification of the transporting vehicle which was found to be either non-existent or not capable of the transportation of the goods. But no corroborative evidence have been produced by the Revenue from where the appellant procured the goods, if goods were supplied to the appellant along with invoices. No stock taking was done at the end of the appellant. Therefore, without any supportive evidence Cenvat credit merely on the statement of M/s. Gupta and on the allegation of transporting vehicle cannot transport such goods, Cenvat credit cannot be denied. Therefore, I hold that appellant has corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
