TMI Blog2010 (11) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... cords used in the manufacture of the final product, which were cleared on payment of duty - Decided in favour of assessee. - E/1807-1808/2008-SM(BR) - 1361-1362/2010-SM(BR)(PB) - Dated:- 9-11-2010 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri K.P. Singh, DR, for the Appellant. Shri Rupinder Singh, Advocate, for the Respondent. [Order (Oral)]. Both the appeals filed by the Revenue are being disposed off by a common order as they arise out of the same set of facts and circumstances. 2. I have heard Shri K.P. Singh, DR appearing for the Revenue and Sh. Rupinder Singh, Advocate for the respondent. 3. As per the facts on record M/s. Parmatma Singh Jatinder Alloys Pvt. Ltd. is engaged in the manufacture of non alloy stee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e inputs have not been received by them. They have submitted that the inputs received under the cover of the said invoices were duly entered in their stock register and other statutory records were maintained by them as also by the supplier of the material. The payments for such inputs were made through cheques to the consigner. They also submitted copies of GRs covering the disputed consignment and freight payment vouchers in respect of freight paid to the transporters to prove actual receipt of goods to the appellants premises. They contested that the revenue s case that the goods were diverted to some SSI unit is based upon assumption and presumption and no identity of any such SSI unit stand disclosed by the Revenue. As such they submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under :- 4. I have examined the records. It is observed that cenvat credit has been denied to the appellant on the ground that the transport company mentioned on the GRs is non-existence company and the truck numbers mentioned on one of the invoice is registered as oil tank. The appellant contend that they had received the material in question for which they paid the payment through banking channel. Further, the appellant submit that they could not be penalised for mistake on the part of supplier of goods/transporter for using fake number plate or using fake GR of transporter which does not exist. The allegation is that the appellants took cenvat credit amounting to 87,447/- fraudulently without actual receipt of the same in their facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... banking channels is not disputed. There were no evidences on records which prove that manufacturers used some alternative raw material than which was mentioned in invoices. Therefore, in view of the above case law relied upon by the appellant demand cannot be made out only on the basis of non-existence of transporter. Even if it is presumed so, then it would be a case of raising demand of duty on presumptions which does not sustain under law unless proved by corroborative evidence . 9. Similarly by an another order he has set aside the penalty on the dealer. 10. The Revenue has reiterated the same very reasoning adopted by the original adjudicating authority for denial of credit. It is seen that apart from the wrong vehicle numbers, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larly, the respondent s contention that the consideration for the goods was paid through cheques, freight payments were made by vouchers and there is no other evidence on record, have to be held as tilting the weight of evidence in their favour. Further, the reliance on the various decisions of the Tribunal is appropriate inasmuch as in identical circumstances it stand held that wrong vehicle numbers cannot be made the basis for denial of credit where the payments for the inputs have been made by cheque, inputs are entered in records used in the manufacture of the final product, which were cleared on payment of duty. 12. In view of the foregoing, I do not find any infirmity in the impugned order passed by the Commissioner (Appeals). Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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