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TMI Blog2014 (2) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... aler M/s Arvind Enterprises under the cover of its invoices. The said second stage dealer has received the goods from M/s Shree Ganesh Enterprises, the first stage dealer and the goods stands manufactured by one M/s National Steel Tubes. 2. The Revenue Officers conducted investigation against M/s National Steel Tubes as also against M/s Shree Ganesh Enterprises. They recorded the statement of Smt. Kamlesh Devi, Prop. of M/s National Steel Tubes on 22-23.01.2007 who deposed that their firm was not operative since the death of her husband and she has signed blank invoices and cheques of that firm on the advice of his brother and she has no knowledge about the supply of goods with the invoices. Enquiries conducted at the registered premises o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing in the said statement to show that the first stage dealer was not working from the said premises during February -March 2004 when the invoices were issued. There is no statement of second stage dealer of M/s Arvind Enterprises, who have actually supplied the goods to the appellant. 5. After considering the arguments I find that in terms of the provision of Rule 7 of Cenvat Credit Rules, a manufacturer receiving the inputs and taking cenvat credit on the same is required to take reasonable steps about the identity and address of the manufacturer or supply. The inputs in the present case were being received by the appellant from M/s Arvind Enterprises, a second stage dealer. It is not the Revenue case that the said second stage deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in appellant's own case vide Order No. A-55185-55187-SM (Br.) dated 14.01.2013, in more or less identical circumstances has held that inasmuch as all the payments were made to the dealer by cheque and there is no allegation much less any proof of flow back of money from dealer to the appellant and inasmuch as the Revenue has not made any enquiry from transporters as regards transportation of the inputs, the cenvat credit cannot be denied on the sole statement of the manufacturer of the inputs. The above declaration of law is fully applicable to the facts of the present case also, inasmuch as the payment of the received inputs were made by cheque. Further Shri K.K. Sharma, authorised representative of the appellant, in his statement, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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