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TMI Blog2019 (12) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... though it is partly or otherwise. No investigation was carried out with M/s Sun Textile Engineer regarding the receipt of the goods, accounting in the books, use in the manufacture of final product and the clearance of final product on payment of duty, therefore, the said facts are not in dispute. The finding given by the Learned Commissioner (Appeals) has no leg to stand - demand set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 12921 of 2018, 12986 of 2018 - A/12157-12158/2019 - Dated:- 7-11-2019 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. K.I. Vyas and Ishan Bhatt, Advocate for the appellant Shri. T.K. Sikdar, Authorized Representative for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Sh. K.I. Vyas, Ld. Counsel appearing on behalf of the appellant M/s Sun Textiles Engineers submits that no investigation was carried as regards to physical transportation of goods under the said eight invoices wherein the vehicle numbers have been specifically indicated and the payments have been made for transportation of the goods from M/s Shah Foil Ltd., Surat. In fact the goods have been physically received under the said invoices, therefore, the credit was correctly taken. The finding of Ld. Commissioner (Appeals) are without appreciating the fundamental evidence, the transportation of goods and in absence of any investigation for physical transportation of goods. He submits that even if, the payment have not been made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bhatt, Ld. Counsel appearing on behalf of the Co-appellant M/s Shah Foils Ltd. adopted the argument made by Shri K.I. Vyas. He also submits that there is no dispute that M/s Shah Foils Ltd. cleared the goods on payment of duty which has been received by M/s Sun Textile Engineers, therefore as regard these eight invoices issued by M/s Shah Foils Ltd., there is no wrong doing found on part of M/s Shah Foils Ltd. He further submits that the supply of goods on payment of duty, transportation thereof and receipt of the said goods by M/s Sun Textile Engineers was not rebutted by the investigation, therefore, merely on the basis of the some statements of third party, Commissioner (Appeals) has wrongly denied the cenvat credit. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by Learned Commissioner (Appeals) only on the statements is not correct. There is no dispute that the goods invoiced under eight invoices were transported and the same was received by M/s Sun Textile Engineer. The physical receipt of the goods have not been questioned in the entire case. The goods have been recorded in the books of M/s Sun Textile Engineers. The payment against the supplies were shown in the books, even though it is partly or otherwise. No investigation was carried out with M/s Sun Textile Engineer regarding the receipt of the goods, accounting in the books, use in the manufacture of final product and the clearance of final product on payment of duty, therefore, the said facts are not in dispute. Therefore, I am fully con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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