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2015 (1) TMI 72 - CESTAT NEW DELHICENVAT Credit - Revenue’s allegation was that the said two dealers have issued only cenvatable invoices without the corresponding supply of the goods to the manufacturing units - Held that:- all manufacturing units in their statement have accepted to have received the material in question and payments for the same had been made by crossed cheques. There is virtually no evidence of any flow back of money from the dealers to the manufacturers, in which case I agree with the appellate authority that the Revenue’s allegation cannot be upheld. - period involved in the present appeal is after 1-4-2000 to July, 2000. The manufacturing units were also receiving the raw material from the said dealer being prior to 1-4-2000, when Section 3A was in operation and no Cenvat credit was availed by the manufacturing units in respect of the material so received by them from the said dealers. As such, the appellate authority has correctly observed that the allegation of the Revenue after 1-4-2000 that they only received cenvatable invoices without corresponding receipt of the inputs is only assumptive. - Revenue has not shown any alternate source of procurement of raw material. Admittedly the manufacturing units have consumed the raw material and have shown the production of their final product, which was cleared on payment of duty. If, according to the Revenue, they have not received the raw material from the said two registered dealers, there is no answer to the question as to from where manufacturing unit have procured the raw material. - Decided against Revenue.
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