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2015 (6) TMI 655 - AT - Central ExciseDenial of CENVAT Credit - Fraudulent availment of CENVAT Credit - Held that:- The sole reason to denying the CENVAT Credit is that the Revenue did not find any entry at Punjab Sales Tax Barrier but on the other hand entry at the Himachal Pradesh Sales Tax Barrier entry point is there. Therefore, the receipt of scrap has been entered into the barrier of Himachal Pradesh. Moreover, the allegation against the respondent is that they have procured this scrap from Delhi. If the scrap is procured from Delhi to enter into Himachal Pradesh, the same has to pass through many State Barriers but Revenue has failed to prove that respondent has procured the scrap from Delhi with cogent evidence that same has passed through various barriers particularly from the Punjab Barrier of Sales Tax. Admittedly, no statement of transporters has been recorded to unearth the truth and the payment of all the scraps have been made by the respondent through account of payee cheques. In the absence of any cogent evidence against the respondent, the charge of availment of fraudulent CENVAT Credit on melting scrap on the invoices issued by the dealers of Mandi Govind Garh is not sustainable. Demand of differential duty - imported melting scrap - Held that:- certificate issued by the Range Superintended cannot be denied by any authority in the absence of any contrary evidence. Admittedly, in this case Revenue has not produced any contrary evidence. Therefore, the end user certificate is a reliable evidence to ascertain the fact that the respondent has received the imported melting scrap, therefore, we hold that respondent are entitled for the benefit of notifications allowing the entitlement of concessional rate of duty on the condition of end user as the respondent has complied with the conditions of notifications. Therefore, on imported melting scrap, the respondent is not liable to pay differential custom duty and cannot be denied CENVAT Credit of CVD paid by them. Clandestine removal of goods - parallel invoices - Held that:- Merely, the statement that they have received these photocopies of invoices from Excise and Tax Department of Himachal Pradesh, in the absence of any documentary evidence, the parallel invoices are no acceptable documents, therefore, we hold that the duty cannot be demanded on this fake invoices produced by the Revenue. Therefore, demand of duty against the respondent on this account is also not sustainable. - Decided against Revenue.
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