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2013 (8) TMI 127 - CESTAT NEW DELHICenvat Credit on HR Coils – Lack of investigation and evidence - The invoices issued by the registered dealers M/s. Rishav Trading & M/s. Bansal Structurals mention that M/s. Pasondia Steel Profiles Ltd. had supplied the HR Coils to M/s. Rishav Trading and M/s. Bansal Structurals. Though statements of, Proprietor of M/s. Rishav Trading and Director of M/s. Bansal Structurals were recorded, there is nothing in these statements from which it can be inferred that they had not purchased HR Coils from M/s. Pasondia Steel. What they have admitted is the fictitious nature of their transactions with M/s. Pasondia Steel regarding CR Strip & CR Sheets. But their statements are totally silent about their transactions regarding purchase of HR Coils from M/s. Pasondia Steel. On this point neither any questions was put to them, nor have they made any statement. Thus, the statements of Proprioter/Director of the abovenamed company do not in any manner support the Department’s allegation with regard to HR Coils – Held that:- Invoice issued by the registered dealers mentioned the Truck Nos. in which the goods covered under the invoices had been transported. But absolutely no enquiry has been conducted with the truck owners. The entire case of the Department against the Respondent relies upon the evidence with regard to fictitious nature of the transactions of M/s. Pasondia Steel regarding the supply of CR Sheets by showing their bogus productions and bogus sale. But this evidence is of no relevance to the case where the claim of the respondent is they have purchased HR Coils from two dealers i.e. M/s. Rishav Trading & M/s. Bansal Structurals, who, in turn, claim that the HR Coils in question, had been purchased by them from M/s. Pasondia Steel - There is no evidence produced by the Department to show that M/s. Pasondia Steel had not sold any HR Coils to these two registered dealers – Decided against the Revenue.
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