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2015 (6) TMI 113 - AT - Central ExciseDenial of CENVAT Credit - Bogus invoices - Non receipt of goods - Held that:- Appellants availed CENVAT credit on the strength of 18 invoices issued by the manufacturers of articles of Copper. The suppliers stated that the vehicles were arranged by the appellant and they have not verified the vehicles numbers at the time of dispatch. They further stated that they were unable to produce the Lorry Receipts in the instant case as the appellant had arranged for the transportation of the goods. It is seen from the adjudication order that verification report from respective jurisdictional Central Excise authorities were received stating that invoices referred for verification were issued by the respective supplier on payment of duty mentioned therein. Thus, there is no dispute that the duty paying documents are genuine. It is also revealed from the records that the suppliers supplied the goods and the appellant arranged the transportation. Impugned order that the Commissioner (Appeals) observed that the appellant had not produced the Lorry Receipts of the same and the evidence of payments made to the transporters. It is noticed that the appellants produced the Cash Payment Vouchers of transportation of goods before the Tribunal. On perusal of the said evidence, I find that some cash payment vouchers were signed on proper Revenue stamp and also signed by other persons of the appellant Company. The learned Authorised Representative for the Revenue submitted that these documents were not placed before the lower authorities. In my considered view, the appellant should be given an opportunity to produce these evidences before the adjudicating authority, in the interest of justice. - Decided in favour of assessee.
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