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2014 (7) TMI 1021 - AT - Central ExciseCenvat Credit - non receipt of inputs with invoice - fraudulent credit - revenue entertained a view that said manufacturing unit was only issuing cenvatable invoices to various manufacturers without actually sending the corresponding goods - Held that:- The manufacturer’s statement is not a general statement laying down in some cases the credit has been based on without the corresponding supply of goods. It is a specific statement laying down that only Cenvatable invoices were issued in the name of the appellant whereas the inputs were diverted to other manufacturer. The matter does not rest at this point only. Revenue has conducted further investigations from the transporters as also from the owners of the truck mentioned in the invoices. The said investigations also resulted in establishing the fact that the trucks in question were never used for transportation of the goods from M/s HSAL to the appellants factory premises. All the representatives of the transporter as also the owners of the truck have clarified such position. There is no justification for allowing the Cenvat credit - demand confirmed - appellants to pay the entire dues along with 25% of penalties within a period of 30 days from the date of receipt of order. - Decided against the assessee.
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