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2019 (4) TMI 1644 - AT - Central ExciseCENVAT credit - fake invoices - supply of cenvatable invoice to the appellant without actual supply of the goods - HELD THAT:- The appellant has also asked for cross examination of Shri Amit Gupta and Shri Maggu which was denied by the adjudicating authority, which is in contravention of the provisions of Section 9(D) of the Excise Act as has held in the various case laws as mentioned in para 4 of above. We, therefore, find that the impugned order is not sustainable in the eyes of law. Further, the department has not taken any step to link the transaction with the supply of other raw materials required for the manufacture of the final product. Investigations also could not identify the finished goods by the appellant. The investigation has not been conducted in a manner so as prove the availment of ineligible Cenvat credit on the basis of invoices only, without receipt of the goods. We also find that as the manufacturer of the goods appellant has taken a due care and has received the good at the strength of invoice and payment of duty. Also, Driver of the truck was transported the goods has not been examined by the adjudicating authority and subjected to cross examination by the appellant. This also is against the provisions of Section 9(D)(i) of the Central Excise Act. Appeal allowed - decided in favor of appellant.
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