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2019 (4) TMI 19 - CESTAT NEW DELHICENVAT Credit - capital goods - Rule 9(6) of Cenvat Credit Rules - validity of SCN - Held that:- The SCN is defective for non-joinder of essential parties. Also there is lack of sufficient evidence by the Revenue. Further, the appellant has discharged its onus as required by them under Rule 9(6) of the Cenvat Credit Rules, as it is an admitted fact that the particular machinery part/capital goods were found available in their factory at the time of inspection. The Revenue has raised the doubt as the said part of Machinery does not have any serial number and manufacturer’s name, etc. Further, the appellant has utilized statutory way-bill (Form VAT-47), and has made the payment by Account Payee cheques, both to the supplier and to the transporter. The oral evidences recorded are not reliable, being in violation of the provisions of Section 9D of the Act. The show cause notice is not maintainable as the same is presumptive and more by way of wild allegation - appeal allowed - decided in favor of appellant.
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