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2010 (1) TMI 557 - CESTAT, NEW DELHICredit - Allegation that goods could not have been actually supplied by the registered dealers to the manufacturers; the invoices issued by them were not proper documents for the purpose of passing on the credit; the credit taken by the manufacturers based on such documents were not available to them and therefore, to be recovered - When the Department has shown that certain particulars relating to transport of the goods mentioned therein are on the face of it wrong, the burden of proving that the goods mentioned in the documents were delivered to the manufacturers is shifted to the said dealers. Even if their claim that they could not/need not verify the correctness of the vehicle numbers as given by the trans porters were to be accepted, it is to be observed that nothing prevented them from adducing other evidence relating to transport of the goods to the manufacturers. - The eligibility for taking of credit by the manufacturers on the basis of documents issued by the dealers is necessarily dependent upon the eligibility of the dealers to pass on the credit. If the goods are not proved to have been delivered by the dealers to the manufacturers, the invoices issued by the dealers could not be treated as valid documents for passing on the credit.- Appeal is allowed
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