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2019 (7) TMI 2011 - AT - Central ExciseCENVAT Credit - appellant has not received the Cenvatable goods but only invoices were procured - HELD THAT:- The department although has obtain statement of Shri Amit Gupta and also the transporter of the goods, who have denied to have supplied the Cenvatable goods to the appellant. The Department has not adduced any evidence regarding compliance of provisions of Section 9D of the Central Excise Act before the statement were admitted evidence. It has been held in the number of cases including ANDAMAN TIMBER INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [2015 (10) TMI 442 - SUPREME COURT] and SKYRISE OVERSEAS PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (PORT) [2017 (11) TMI 1012 - CALCUTTA HIGH COURT] wherein it is held that without complying the Section 9D the reliance cannot be placed on such statements - reliance cannot be placed on the statement of these persons. It is on record that appellant has manufactured the excisable goods and cleared them on payment of duty which is not disputed by the Department. The department has not found the other sources of raw material/ inputs procured by the Appellant - thus, it will not be appropriate to hold that the appellant has not procured the goods from the companies belonging to Shri Amit Gupta (other Appellant No.). The impugned order is not sustainable and is accordingly being set aside - appeal allowed.
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