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2016 (10) TMI 300 - AT - Central ExciseDenial of CENVAT credit - demand of duty alongwith interest and penalty - manufacturer of copper wire/rods/circles - investigation at the end of First Stage Dealer and at the end of appellant - supply of goods and issue of cenvatable invoices to avail inadmissible credit - Held that: - the appellant has been able to prove on the basis of evidence such as octroi receipt of the transporter, sales tax check post etc. to prove the goods accompanied with invoices have been received by them in the factory and the payment has been made through account payee cheque and no flow back of money has been taken place. Moreover the goods have been used for manufacture of final products cleared on payment of duty. The Revenue has not come up with any contrary evidence to controvert the evidence produced by the appellant. The decision in the case of COMMISSIONER OF CENTRAL EXCISE Versus GARIMA ENTERPRISES [2009 (1) TMI 230 - PUNJAB & HARYANA HIGH COURT] relied upon and held that the credit cannot be denied to the appellant on the basis of evidence produced by them - denial of CENVAT credit not justified - appeal allowed - decided in favor of appellant.
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