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2019 (12) TMI 548 - AT - Central ExciseCENVAT Credit - duty paying invoices - forged documents - credit has been denied to the Appellants on the ground that the Appellant purchased Scrap of S.S /M.S whereas the invoices were issued for SS Circle, MS Rounds & Bars, MS Flats and Pipes falling under chapter 72 which are not their inputs - penalty - HELD THAT:- The Appellants have shown purchase of goods in their statutory records and account books and the transactions stands recorded therein. Further no dispute has been raised about the transportation of said goods to the Appellant Units. The Appellant has also shown production of goods from the purchased goods and it stands recorded in books of accounts as well as statutory records. No evidence of falsification of statutory or accounts is on record - Also there is no dispute about the consumption of impugned material and clearance of finished goods manufactured. Even if it is assumed that the dealer’s records does not show the purchase of impugned goods, but the fact remains that the Appellant’s record are showing receipt of goods. Only on the basis of statements, the cenvat cannot be denied when the records are not held to be untrue or falsified. There are no investigations to the effect that the Appellant purchased goods from elsewhere to the extent of quantity of goods allegedly not received by them. Also there is no evidence to show that the consideration paid for the Appellant’s purchase and through banking channels towards alleged fictitious purchase and cash was received back by the Appellants - the revenue could not establish the fraudulent availment of cenvat credit beyond doubt - Appeal allowed - decided in favor of appellant.
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