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2018 (10) TMI 888 - AT - Central ExciseCENVAT Credit - farmers from whom the inputs were purchased were non-existence - fake invoices - it was alleged that the appellants were not the manufacturer and issued cenvatable invoices enabling to their buyers to avail inadmissible cenvat credit - principles of natural justice - Held that:- The investigation was not conducted at the end of the appellants and whole case has been based on the investigation conducted at Commissioner Central Excise, Merrut-II. Without investigation, it cannot be held that the appellants were not manufacturer during the impugned period. Moreover, the entries of vehicles at the toll barriers also certified that the movements of raw material and finished goods - During the course of investigation, itself shows that the allegation is only on the basis of the assumption and presumption, therefore, it cannot be held that the appellants were not manufactured the goods during the impugned period. The appellant (M/s Narbada) was manufacturer during the impugned period and paid the duty on the goods manufactured by them, therefore, duty cannot be demanded on the allegation that the appellant was not a manufacturer - M/s Narbada was the manufacturer of the goods and supplied to M/s Nector, therefore, cenvat credit cannot be denied to M/s Nector - appeal allowed - decided in favor of appellant.
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