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2017 (1) TMI 361 - AT - Central ExciseCENVAT credit - forged documents - denial on the ground that appellant has taken Cenvat credit on paper transactions and has not physically received the goods - Held that: - As per Rule 9(3) of the Cenvat Credit Rules, 2002, the assessee is required to find out while taking Cenvat credit to ensure that the input on which Cenvat credit is taken, the relevant document is accompanied by them or not. Admittedly, in this case the appellant is able to produce the invoice against which appellant has availed Cenvat credit and same has been entered in their RG-23 Register. Therefore, the burden cast on the revenue to prove that this is only a paper transaction and goods have not been received by the appellant at all. To ascertain this fact that appellant has not received the goods, the statement of transporter is very much relevant to find out the truth. The charge against the appellant that they have not received goods and it was only the paper transaction is not sustainable - appeal allowed - decided in favor of appellant.
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