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TMI Blog2024 (1) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... r factory, in that circumstances, the appellant has complied with the conditions to Rule 9 of Cenvat Credit Rules, 2004 which enables appellant to take Cenvat credit on the strength of invoices which mentions duty has been paid on the goods in question. It is also a fact on record no investigation was not conducted at the stage of first stage dealer/second stage dealer by the Revenue. Moreover, only it is coming out from the investigation that since January 2013 manufacturer has not paid duty, but it is not a fact on record when the manufacturer stopped manufacturing and since when manufacturer is non-existent. As investigation to this question with regard to this extent is silent, in that circumstances, benefit of doubt goes in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit on strength of the invoices issued by first stage dealer M/s Tirupati Associates/second stage dealer M/s A.K. Sons/M/s Tirupati Associates. On the basis of this audit, an investigation was conducted at the end of the manufacturer of the goods, which were found non-existent during the course of investigation and it was alleged that the manufacturer has not paid duty since January 2013. Thereafter, it is alleged against the appellant that they are not received the goods and received only invoices as manufacturer is non-existent, therefore, on the strength of invoices, they cannot taken the Cenvat credit as no goods have been received by them. Therefore, they are not entitled to take Cenvat credit on the invoices issued by M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction only, but Revenue has failed to establish that the appellant has not received goods against the invoices, in question. The Revenue has also failed to show how the appellant procured the inputs to manufacture final goods, which has been cleared on payment of duty. In that circumstances, the Cenvat credit cannot be denied to the appellant. 4. On the other hand, learned authorized representative supported the impugned order and submitted that it is a fact on record that the manufacturer is non-existent and if the manufacturer is not manufactured the goods, then chain is broken and the appellant has taken Cenvat credit on the strength of only cenvatable invoices issued to them by the dealers. As no manufacturing took place, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer has not paid duty, but it is not a fact on record when the manufacturer stopped manufacturing and since when manufacturer is non-existent. As investigation to this question with regard to this extent is silent, in that circumstances, benefit of doubt goes in favour of the appellant. Further, Revenue has also failed to establish if the appellant has not received goods against the invoices, in question, in that circumstances, from where the appellant has procured the inputs which has been in manufacturing of final products on which duty has been paid by the appellant. Therefore, I hold that appellant is entitled to take Cenvat credit on the invoices issued by first stage dealer/second stage dealer which showing the details of manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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