TMI Blog2014 (2) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... y him from other manufacturer were also bogus and were not actually received by him. Revenue has also not bothered to conduct further inquiries either from the appellant or from the transporters or the actual manufacturer of the goods or from the recipient of the goods. In the absence of any such investigation, reliance on the sole statement of Shri Sachin Aggarvanshi which in any case does not apply to the goods dealt with by the present appellant, cannot be appreciated. I fail to understand as to why no statement of appellant was recorded or no inquiries were conducted by the actual manufacturer i.e. M/s. Patiala Strips Pvt. Ltd.. Further, no statement of representative of M/s. Ved Trading Company was recorded so as to arrive at the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther issued bills for sale of such ingots but in reality he has neither received the goods from M/s. Ved Trading Company nor dealt with ingots at all. He further clarified that he was receiving the commission of Rs.50/- PMT in respect of ingots shown to have been received from M/s. Ved Trading Company and further shown to have been sold to various manufacturers. He also deposed that he was not having any godown address, landline number and mobile number etc. mentioned in the bills issued to the dealers of Ms. Ved Trading Company. 3. Inasmuch as the appellant had also purchased goods from M/s. Sidh Balak Enterprises under the cover of invoice No. 612 and 613 both dated 4.2.2006 and had farther sold 15.820 MT of cenvatable goods i.e. bars/fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Enterprises were received by him from other manufacturers and not from M/s. Ved Trading Company. The invoice on the basis of which M/s. Sidh Balak Enterprises had taken the credit clearly reflected that they were not from M/s. Ved Trading Company. It is seen that the revenue has relied upon the statement of Shri Sachin Aggarvanshi in respect of all the dealings made by him whereas the fact is that statement of Shri Sachin Aggarvanshi was in respect of goods received from M/s. Ved Trading Company. It is also seen that M/s. Varindra Tools, in their reply to the show cause notice have clearly stated that they had availed the Cenvat credit on the basis of invoice No. 356 dated 6.2.2006 issued by M/s. Talson Mills Store to whom the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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