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2016 (12) TMI 389 - AT - Central ExciseDemand - CENVAT credit - bulk drugs and intermediates falling under Chapter 29 of the CETA - non-existent raw materials - Held that: - The allegations are founded on investigation conducted against other parties and the appellants herein have been implicated merely on the basis of assumptions drawn in regard to the evidences/materials pertaining to such parties. It is also to be mentioned that Shri S. Vinod Kumar who is associated with M/s Aerochem has deposed that he has been working with these companies for the last 18 years and was looking after loading and unloading of material at the godowns. This statement is in total contradiction to the case setup by department that no goods at all were supplied by M/s Aerochem and that all the transactions were being fabricated by issuing fake invoices only. This together with the fact that appellant has been discharging huge amount of duty and the invoice being only a single invoice, which the appellant has been able to establish with documentary evidence maintained in the course of business, that the goods have been received in the factory, I am of the view that the allegation raised against the appellant in the show cause notice cannot succeed. The department has failed to establish conclusively that the appellant has not received the goods in to the factory with regard to the disputed invoice - demand not sustainable - appeal allowed - decided in favor of appellant.
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