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2015 (1) TMI 73 - CESTAT NEW DELHICenvat credit - Non movement of goods - Statement of truck owner recorded after 3 years - Held that:- statement of Shri Bhoop Singh is in the nature of third party statement and is required to be proved by evidence, I find that the said statement was recorded after a gap of around 3 years. It is not only impractical but also impossible for a person to remember as to what happened three years back. Appellants have brought on record all the documentary evidence including the GRs showing that the goods have been transported from the supplier’s end to their end. Not only that the appellants have also produced on record evidence in the shape of form VAT-D3 prescribed under the proviso to Rule 56(1)(4) and (5) and Haryana Authority Added Tax Act, 2003 showing the despatch of the goods by M/s. International Metal Corpn. Revenue has also not shown any alternative source of acquisition. - no reason to deny the credit based upon the sole statement of owner of the truck recorded after a period of three years, especially when the appellants have produced sufficient evidence on record to show the movement of the goods. In view of the above, the impugned order is set aside - Decided in favour of assesse.
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