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2013 (12) TMI 703 - AT - Central ExciseCenvat credit availed on bogus invoices – Held that:- Owners of the vehicle in respect of the invoices have given categorical statements that no goods were transported in these vehicles from MMTC to Kiran Metals Industries - In view of the statement of transporter recorded under Section 14 of the Central Excise Act, conclusion drawn by both lower authorities that no goods were sent to M/s Kiran Metals are sustainable and accordingly penalty imposed in respect of these invoices is upheld. As regards the invoice No. 27 and 29 - Shri Umang Batra duly authorised by owners of vehicle HR 38 BG 4071 and HR 38A 2562 in his statement refers to invoices issued by M/s International Metal Corporation and denies any movement of goods from M/s International Metal Corporation and does not speak anything about MMTC - the invoices No. 27 and 29 MMTC have shown the origin of goods as ‘self importer’ - Revenue is not able to prove any case against MMTC in respect of these two invoices - Penalty in respect of the two invoices quashed. VSA has submitted registration papers in respect of vehicle No. HR 46A 6737 and since vehicle No. HR 46A 6737 is registered vehicle and department has not recorded any statement of the owner of the vehicle HR 46A 6737 the benefit of doubt goes in favour of the appellant VSA - in the invoice No. 173 vehicle No. HR 46A 6737 is typed and not handwritten - Contention of the appellant is that letters ‘A’and ‘S’ are next to each other on key board and by mistake ‘S’ has been typed instead of ‘A’ has considerable force - Penalty imposed on VSA set aside – Decided partly in favour of Assessee.
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