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2021 (6) TMI 28 - AT - Central ExciseCENVAT Credit - returned goods under Rule 16(1) of Central Excise Rules, 2002 - denied on the ground that the credit has been taken by the appellant on fake letter issued by the recipient of the goods - HELD THAT:- In the statement of M/s. Adarsh Enterprises and M/s Gandhi Springs, it is clearly mentioned that they have not returned the goods but produced the ledger account. The ledger accounts are with the department, the department could have verified their statement is correct or not? By producing the ledger account. The said documents have been hidden by the department and not brought on record, therefore, the allegation without evidence is not acceptable in the law. Further, the appellant sold the goods to M/s Sikkim Ferro Alloy but neither any investigation nor statement ever recorded during investigation of M/s Sikkim Ferro Alloy. In the circumstance, investigation conducted by the department is faulty, therefore, on the basis of faulty investigation, credit of ₹ 6,75,872/- cannot be denied to the appellant. Appeal allowed - decided in favor of appellant.
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