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2023 (2) TMI 137 - AT - Central ExciseCENVAT Credit - allegation of passing cenvat credit fraudulently without accompanying the goods to various manufacturing units as well as other registered dealers - HELD THAT:- The appellant has produced sufficient records in the form of invoices alongwith transport documents and other records showing the receipt of raw-material/input register, RG23A Part-I and also the proof of payment through the banking channel. It is also found in the statement dated 11.08.2016 of Shri Brij Bhusan jain, Accountant of M/s AI and dt. 17.08.2016 of Shri Raj Kumar, Excise in-charge of M/s M/A (copies of which are on record) clearly support the fact that they have actually supplied the goods to the appellant which was used by him in or in relation to the manufacture of the goods. Both the authorities below have not considered the documentary evidence produced by the appellant to prove his case. In LUXMI METAL INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-II [2013 (3) TMI 143 - CESTAT NEW DELHI], it was held that once goods are supplied against proper cenvatable invoice, buyer cannot go beyond that and verify whether registered dealer had purchased the goods legally. Appeal allowed - decided in favor of appellant.
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