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2024 (1) TMI 673 - CESTAT NEW DELHICENVAT Credit - inputs - goods were not received by the appellant and only invoices were moved and on the basis of invoices - investigation was not conducted at the stage of first stage dealer/second stage dealer by the Revenue - HELD THAT:- As appellant has received goods from first stage dealer/ second stage dealer on payment of duty and have produced transport receipt evidencing transportation of goods from first stage dealer/second stage dealer to their factory, in that circumstances, the appellant has complied with the conditions to Rule 9 of Cenvat Credit Rules, 2004 which enables appellant to take Cenvat credit on the strength of invoices which mentions duty has been paid on the goods in question. It is also a fact on record no investigation was not conducted at the stage of first stage dealer/second stage dealer by the Revenue. Moreover, only it is coming out from the investigation that since January 2013 manufacturer has not paid duty, but it is not a fact on record when the manufacturer stopped manufacturing and since when manufacturer is non-existent. As investigation to this question with regard to this extent is silent, in that circumstances, benefit of doubt goes in favour of the appellant. Further, Revenue has also failed to establish if the appellant has not received goods against the invoices, in question, in that circumstances, from where the appellant has procured the inputs which has been in manufacturing of final products on which duty has been paid by the appellant. Therefore, the appellant is entitled to take Cenvat credit on the invoices issued by first stage dealer/second stage dealer which showing the details of manufacturer of goods and payment of duty. Therefore, the impugned order deserves no merits, accordingly, the same is set aside. The appeal is allowed.
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