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2019 (9) TMI 1588 - CESTAT NEW DELHICENVAT Credit - duty paying invoices - invoices of dealer for inputs - allegation is that the cenvatable invoices of non-ferrous metals issued to the manufacturers of excisable goods without physical delivery of the goods - HELD THAT:- The facts herein are squarely covered by the precedent decision of this Tribunal in the case of Multimetals Ltd. & Others vs. CCE &ST, Udaipur [2018 (5) TMI 818 - CESTAT NEW DELHI], where it was held that In the instant case, it appears that the appellant has availed the cenvat credit on the basis of such duty paying documents and cleared the goods manufactured on payment of duty, which was accepted by the department without any objection. In the facts of the present case also, it is found that the appellant Shri Shiv Kumar Garg whose statement was recorded by Revenue on 25.04.2016 has categorically stated that they have received the goods alongwith cenvatable invoices. Even on being confronted with the statement of Shri Amit Gupta and of the transport company, Shri Shiv Kumar Garg maintained the stand as they have physically received the goods that the same were entered in RG-23A Part –I and II register, and the payments for inputs were made through letter of credit, a copy of which is provided to the department - the appellant has sufficiently established that they have received the inputs alongwith duty paying documents, thus, taking of credit is under the scheme of the Act and as per the Rules. Appeal allowed - decided in favor of appellant.
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