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2015 (4) TMI 960 - CESTAT NEW DELHIDenial of Cenvat Credit - Charges of availing Cenvat credit merely on the basis of invoices without physical receiving any material - Denial on the basis of statement of supplier - Held that:- From the statement of supplier, it is not coming out that during the period November, 2004 to April, 2005, the manufacturer supplier was not manufacturing the goods. The statement of supplier is vague. Moreover, the appellant was having supporting evidence in the form of check post endorsement, proof of sales tax payment and towards the goods, payment was made through account payee cheque. I also find that at the time of visit of the factory of the appellant, nothing incriminating have been found. If same would have been found, it would have been brought on record, as there is nothing on record, the question arises from where the goods were procured from the appellant for manufacturing excisable goods. When Revenue has alleged that they have not received the goods then duty cast on the revenue to brought on record from where the goods were procured. The allegation leveled against the appellant are only on the basis of statement of supplier. No cross examination of the supplier was afforded to the appellant for fair trial. As investigation is deficient and no corroborative evidence have been produced by the Revenue on record, the same is the observation of this Tribunal, in the case of Rajan Engineering Works [2011 (7) TMI 626 - CESTAT, DELHI],therefore, I hold that appellant has rightly availed the Cenvat credit on the inputs on the strength of the invoices issued by KPIL. - Decided in favour of appellant.
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