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2014 (2) TMI 452 - AT - Central ExciseAvailment of CENVAT Credit - Bogus transactions or not - registered dealer - Held that:- Revenue has not made any investigations with the transporter so as to arrive at the correct factual position as to whether the inputs were supplied or not. The revenue has now placed on record a letter written by the Assistant Commissioner wherein certain investigations stand conducted at the appellate stage, recording the statement of excessive pressure of owner of the vehicle laying down that such vehicles was not used for transportation of the goods. However, I find that in the said statement, which stand produced before me, the deponent has clearly deposed that said truck in question remained with his brother only and was driven by the drivers employed by them as also by his brother. He has nowhere disclosed that he was aware of movement of said truck. It is not understood why such an inquiries from the transporter were not made during the relevant period. In any case, the Revenue has not produced any evidence to reflect that the appellant has procured the raw material from some other alternative sources. Admittedly the inputs stand reflected in the RG I register and stand used by the appellant in the manufacture of their final product, which stand cleared on payment of duty. In the absence of any evidence to show that such raw material was procured from other sources. The Revenue’s case that no inputs were received by the appellant cannot be held sustainable. Following decision of Talson Mill Store vs. CCE & ST, Ludhiana [2014 (2) TMI 443 - CESTAT NEW DELHI] wherein it was held that relieance on the sole statement of representative of M/s. Sidh Balak Enterprises cannot be appreciated- Decided in favour of assessee.
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