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2019 (4) TMI 83 - AT - Central ExciseCENVAT Credit - duty paying invoices - credit availed on the basis of invoices issued by said First Stage Registered Dealers without actually receiving the goods i.e. MS Scrap from them - Burden to prove on Revenue - Held that:- The Revenue is not disputing the fact that First Stage Dealers raised invoices giving all the particulars required to be given under the provisions of Cenvat Credit Rules in respect of material supplied to the assessee-Appellant. It is also not being disputed that the assessee-Appellant has received inputs and entered the same in their Central Excise records. The said inputs were further used by the assessee-Appellant in the manufacture of their final product which were cleared by them on payment of duty. This fact is sufficient to prove the physical entry of the inputs in the assessee-Appellant’s premises. During the course of arguments before this Tribunal, the assessee-Appellant also produced the invoices against which they have availed the Cenvat Credit along with supporting documents including lorry receipts and weighment slips. Therefore, the burden is cast upon the Revenue to prove that it was merely a paper transaction and goods were not received by the assessee-Appellant, which it failed - It is further shown that all the payments made to the First Stage Dealers are through banking channels by way of Cheques/RTGS. The Revenue has not brought on record any evidence to prove any flow back of monies. Also the assessee-Appellant have discharged its onus as required under Rule 9(1) & (5) of CCR, 2004 and as explained by Hon’ble Allahabad High Court in its decision in the case of Commissioner Excise Customs and Service Tax Vs Juhi Alloys limited [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT]. Appeal allowed in toto.
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