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2015 (11) TMI 699 - AT - Central ExciseDenial of CENVAT Credit - receipt of invoices without actual receipt of goods - allegation that suppliers have passed on inadmissible cenvat credit to various manufacturers including the appellants without actually supplying/ delivering the goods. - Held that:- No iota of credible evidence has been brought on record to prove non-receipt of goods by the appellant. Though, the statements recorded from outside agencies have been relied on for confirmation of the duty demand, but the same nowhere stated the name of the appellant that only the invoices have been issued to it, without supplying the disputed goods. Hence, in my opinion, confirmation of duty/Cenvat demand, without proper evidence, is not legal and appropriate. Further, in view of the fact that the appellant has maintained adequate records to demonstrate receipt of the disputed goods under the cover of valid and proper duty paid documents, the charges leveled against the appellant for taking fraudulent credit is not sustainable in the eyes of law. Thus, I am of the view that confirmation of the cenvat demand, imposition of penalty by the Authorities below are liable to be set aside. - Decided in favour of assessee.
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