TMI Blog2014 (4) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... bers mentioned in the invoices were incorrect, cannot be ground & to deny the CENVAT credit, when the basis of sale is ex-delivery - applicant is able to make out prima facie case for total waiver of dues adjudged and accordingly predeposit of all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted. - Appeal No.E/2870/2011 - MISC ORDER NO.26319/2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the inputs shown in the invoices received during March 2005 to November 2005 were in fact not received but only invoices were received and credit was availed. It is his submission that the demand was raised solely on two grounds as referred to in the Order-in-Original by the adjudicating authority. Firstly, the vehicle numbers mentioned in the LR consignment notes were fake and secondly the cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings were initiated and statements of various persons of the applicant-company were recorded. Except the proprietor, the other employees of the applicant could not categorically answer to the Revenue that the inputs were received and utilized in the manufacture of finished goods. Thus, there is a prima facie case against the applicant that they could not establish that the input materials wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt force in the said reasoning of the learned Commissioner(Appeals). In the absence of other evidences, only on the basis of the evidences of non-passing of the vehicles through the check-posts or the vehicle numbers mentioned in the invoices were incorrect, cannot be ground to deny the CENVAT credit, when the basis of sale is ex-delivery. In these circumstances, I find that the applicant is abl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
