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2018 (2) TMI 215 - AT - Central ExciseCENVAT credit - non-existent firms - credit denied on the premise that the dealer M/s S.K. Garg & Sons who has supplied the goods to the appellant is non-existence and he has merely issued invoices not the goods - Held that: - in the matter in hand no investigation conducted at the end of manufacturer/supplier or the transporter to reveal the truth whether manufacturer/supplier has supplied the goods in question to M/s S.K. Garg & Songs or the transporter has transported the goods to the premises of the appellants which is vital evidence to reveal the truth. Further, M/s S.K. Garg & Sons was registered dealer during the impugned period and all the ST-3 returns were filed by M/s S.K. Garg & Sons which were accepted by the department. Therefore, in the absence of any corroborative evidence to show that the appellants have not received the goods, it cannot be alleged against the appellant that they have received the invoices and not the goods. In the absence of any investigation at the end of manufacturer supplier or the transporter, the cenvat credit cannot be denied to the appellants - appeal allowed - decided in favor of appellant.
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