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2019 (4) TMI 434 - AT - Central ExciseCENVAT Credit - denial on the ground that inputs have not been received in the factory of the appellant - Held that:- Apart from the statement of transporter, no corroborative evidence has been produced by the Revenue. The said statement has not been examined in chief, therefore, the statement of the transporter cannot be relied without examination in chief of the same by the appellants - further it is noticed that the investigation and the matter was started in the year 1999 and thereafter the show cause was notice issued in 2002. After lapse of 17 years, if the matter is remanded to the adjudicating authority that will not serve the purpose - the credit cannot be denied to the appellant. Clandestine removal - it was alleged that there was receipt of the inputs without cover of the invoices and non-accountal of the goods in the statutory records and the same were used in manufacturing of final goods which were cleared clandestinely - Held that:- No evidence has been produced by the Revenue to allege clandestine manufacture/removal of the goods how the goods were manufactured or from where the other raw materials were procured and how clandestine manufacture goods were transported and how the payment on the said goods have been received. In the absence of any corroborative evidence, except the statement of the transporter whose cross examination has not been granted, therefore, denial of cross examination is in the gross violation of the principles of natural justice, the allegation of clandestine removal of the goods is not sustainable - the demand on account of clandestine removal of the goods is not sustainable. This was a majority decision and in view of majority decision, it is held that the credit cannot be denied to the appellant and no demand can be confirmed against the appellant on account of clandestine removal of the goods. Appeal allowed - decided in favor of appellant.
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