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2010 (10) TMI 464 - CESTAT, NEW DELHICenvat Credit - Penalty - Proof - When the goods have been received from outside the State and are supposed to have passed through sales tax barrier on the border, the entry of the goods on the sales tax barrier is an important evidence regarding the entry of the goods into the state and in absence of such an entry, the burden would be on the assessee to prove that the goods had actually been received - All the consignments reaching Parwanoo, had come through the check post - When the goods are claimed to have been received from IPCL’s depot at Ludhiana, Baroda or Nagothane and the record show that the date of entry as per ST-XXVI-A form is prior to the date of despatch of the goods from the depot, the consignee have to explain this discrepancy - Since the respondent have not been able to give any explanation for this, the central excise authorities are justified in drawing adverse conclusion from this that these are only paper transactions and no goods has been received and, therefore, the invoices showing the sales of the goods received under such fictitious invoices to respondent would also be fictitious - Held that the impugned order setting aside the Cenvat credit demand alongwith interest against respondent and also setting aside the imposition of penalty on respondent is not correct.
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