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2018 (9) TMI 907 - AT - Central ExciseCENVAT Credit - case of appellant is that the impugned order is contrary to the binding judicial precedent and the same is non-speaking and also in violation of the principles of nature justice being passed without considering the submissions made by the appellants - Held that:- There is no lapse and violation of any CENVAT Credit Rules in purchasing the material from the registered dealer as the appellants have maintained statutory records and the payments have been made to the suppliers through banking channels and the appellants have paid the duty on the final product which has not been disputed by the department. The cases of the appellants are squarely covered by the decision of the Division Bench of this Tribunal in the case of Shri VK Bhuraria and others [2018 (5) TMI 818 - CESTAT NEW DELHI], where it was held that Department has made out a case of irregular availment of cenvat credit mainly based on the statement of Shri Amit Gupta and transporters, but no cross examination of the witnesses was provided to the appellants. One of the witnesses has retracted his earlier statement. Surprisingly, in the instant case, no inquiry was made from the customers of the appellant company, credit remains allowed. Appeal allowed - decided in favor of appellant.
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