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2016 (9) TMI 478 - AT - Central ExciseCenvat credit - channels, Joist, C.R. Strips, H.R. Coils, G.R. Strips, Angles etc. - Cenvat credit wrongly taken on the basis of invoices without actually receiving the inputs into the factory - respondents could produce all the witnesses whose cross-examination was sought but only the statement of witnesses were produced whom could not be produced in person - Held that:- the original authority has relied upon the findings only on the basis of statements of such witnesses whose cross-examination could not be conducted, since the respondent could not produce them. The contention of Revenue is that the inputs were not received by the appellants but it is a fact that appellants manufactured their final product and paid duty on the final product and filed statutory returns for the same and such returns are not questioned by Revenue then, obviously Revenue should have investigated as to from which raw materials, the assessee i.e. appellant manufactured the goods. The failure of the Revenue to establish the source of Raw material in the absence of non-receipt of inputs on which Cenvat Credit was taken, brings us to the conclusion that the entire case of Revenue is on the basis of presumption. We have also found that there is sufficient force in the arguments put forth by the appellants and the various case laws cited by him, are squarely applicable in the present case. Therefore, the impugned Order-in-Original is not tenable in law. - Decided in favour of appellant
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