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2014 (11) TMI 242 - AT - Central ExciseDenial of CENVAT Credit - Invoices issued by two dealers - Held that:- Revenues case is mainly based upon the statements recorded during investigations. The finding portion of the impugned order refers to certain developments and evidence to come to conclusion that the manufacturing units were availing credit without actual receiving the goods. Some of the manufacturing units have taken a strong objection to the fact that they were not even using the scrap generated at the washer manufacturing units and as such, the allegations and findings are general in nature. We also note that Commissioner has not dealt with the evidence available and relatable to each and every manufacturing unit and by making general observation credit stand denied to such units. Further, the deponents of the statements have also not been offered for cross examination. impugned order of the Commissioner is not dealing with the evidence available in each and every case and the observation made by him are too general without relating to transactions in the bank accounts and without even referring to alternative source of procurement of raw materials, we deem it fit to set aside the impugned order and remand all the matters to the Commissioner for fresh decision - Following decision of CCE vs. Juhi Alloys Ltd. [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT], Luxmi Metal Industries vs. CCE, Delhi II [2013 (3) TMI 143 - CESTAT NEW DELHI] and Rajan Engineering Works vs. CCE, Faridabad [2011 (7) TMI 626 - CESTAT, DELHI] - Decided in favour of assessee.
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