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2017 (2) TMI 878 - AT - Central ExciseCENVAT credit - duty paying documents - refusal on the basis of certain irregularities alleged with reference to transportation and non-existence of evidence for transportation of duty paid inputs to the premises of the respondent - Held that: - The original authority has recorded that vehicles which transported the duty paid inputs were deployed by Shri Ravikant Dwivedi Director of M/s. Saral Logistics System Pvt. Ltd. from his office situated in Rama Chauraha. The question regarding the transportation of raw material has been discussed at length by the original authority - the original authority also recorded that the freight has been regularly paid on cash payment voucher which are acknowledged by the transporter. Revenue could not in any manner bring out the non-receipt of duty paid raw materials or the bogus nature of all the transactions - appeal rejected - decided against Revenue.
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