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2016 (8) TMI 486 - AT - Central ExciseCenvat credit - appellant is non-existence - invoices received instead of goods - no investigation conducted at the end of manufacturer/ supplier or the transporter to reveal the truth whether manufacturer/ supplier has supplied the goods in question to M/s S. K. Garg & Sons or the transporter has transported the goods to the premises of the appellants. Held that:- M/s S. K. Garg & Sons was registered dealer during the impugned period and all the ST-3 returns were filed by M/s S. K. Garg & Sons which were accepted by the department. Therefore, in the absence of any corroborative evidence to show that the appellants have not received the goods, it cannot be alleged against the appellant that they have received the invoices and not the goods. The same issue was decided by this Tribunal in the case of CCE, Ludhiana vs. M/s Dhawan Steel Industries [2015 (10) TMI 1325 - CESTAT NEW DELHI]. Therefore, by relying on the same, it is held that in the absence of any investigation at the end of manufacturer/supplier or the transporter, the cenvat credit cannot be denied to the appellants. - Decided in favour of appellant
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