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2017 (10) TMI 200 - CESTAT CHANDIGARHCENVAT credit - non-receipt of goods - The case of the Revenue is that, as the manufacturers M/s. Karan & Company has not received the HDPE Granules in their factory, on the basis of ICC check post records, at the entry point and as per the records of sales tax department, the goods have never crossed the border of Himachal Pradesh - Held that: - Revenue did not do any investigation with the transporters of the goods. Moreover, the manufacturer/ buyers has purchased the goods from Karan & Company against the duty paying invoices in which all the particulars, in terms of Rule 9(2) of CCR, 2004 were entered and manufacturer buyers have paid duty on such goods. In these circumstances, Cenvat credit cannot be denied. Moreover, no such allegation against the appellant that they have received inputs from illicit means under the cover of invoices and no investigation was conducted at the end of manufacturer-buyers to allege that there was shortage of inputs. In these circumstances, CENVAT credit to the manufacturer-buyers cannot be denied. Penalties - Held that: - Merely on the basis of the check point barrier report it has been alleged that the goods have not been received by M/s. Karan & Company. As no full-proof investigation has been conducted by the Revenue in the matter, the allegation is without any basis that M/s. Karan & Company has not received the goods - penalties set aside. Appeal allowed - decided in favor of appellant.
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