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2017 (9) TMI 1314 - AT - Central ExciseCENVAT credit - duty paying invoices - denial of credit on the ground of wrong mention of the vehicle nos. in the invoices issued by the registered dealers - Held that: - Admittedly, the appellant has manufactured their final product which stands entered in their RG-I records and cleared under Central Excise invoices on payment of duty. If the appellant has not received the raw material, the manufacture of final product is impossible. Further, the Revenue has not produced any corroborative evidence to show that if the raw material has not been received from the said two registered dealers what is the alternative source of such receipt of raw materials. Neither of the representatives of the appellants have deposed that the inputs were not actually transported from dealers to the manufacturing Unit. Tribunal in the case of Jyoti Industries Vs Commissioner of Central Excise & Service Tax Ludhiana [2015 (4) TMI 1158 - CESTAT NEW DELHI] has held that the Cenvat credit cannot be denied on statement of suppliers and allegations that vehicle nos. mentioned in the invoices cannot transport the goods, in the absence of any other corroborative evidences produced by the Revenue indicating as to from where inputs used were procured. Appeal allowed - decided in favor of appellant.
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