2021 (4) TMI 513

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..... ati Singh, Ms Priyanka Singla, Advocates Present for the Respondent: Mr. Bhasha Ram, Authorized Representative ORDER The appellants are in appeal against the impugned order wherein cenvet credit has been denied to M/s Vardhman Industries Limited (appellant no.1) alleging that M/s Mas Equipments Pvt Ltd (appellant no.2) has not supplied the goods physically, only invoices were moved, therefore, .....

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..... oices were detected and statements of the transporter was recorded and cross examination thereof was not given to ascertain the truth despite request. In that circumstance, the statement of transporter is not reliable. 3. On the other hand, the ld. A.R. submits that the transporter has admitted that he has not transported the goods and the goods have not crossed the barrier of Shambhu Border betw .....

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..... mstance, duty cast on the Revenue to ascertain the fact if the appellant no.1 has not received the goods, then from where, they procured the goods and used the same for manufacturing of dutiable goods which have been cleared on payment of duty. Further, it was also the duty of the Revenue to find out where M/s Mas Equipments Pvt Ltd has cleared the goods without payment of duty. This is lacking in .....

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