TMI Blog2014 (2) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... d produced before me, the deponent has clearly deposed that said truck in question remained with his brother only and was driven by the drivers employed by them as also by his brother. He has nowhere disclosed that he was aware of movement of said truck. It is not understood why such an inquiries from the transporter were not made during the relevant period. In any case, the Revenue has not produced any evidence to reflect that the appellant has procured the raw material from some other alternative sources. Admittedly the inputs stand reflected in the RG I register and stand used by the appellant in the manufacture of their final product, which stand cleared on payment of duty. In the absence of any evidence to show that such raw materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vacated and the said dealer was not actually dealing in the goods in question, as such, the Revenue entertained a view that such dealer was issuing only invoices without the corresponding supply of goods. 3. On the above basis, proceedings were initiated against the appellant by way of issuance of show cause notice dated 2.4.09, proposing to disallow the Cenvat credit of Rs. 1,22,973/- availed by the appellant during November, 2005 on the basis of invoices issued by the said period. The said show cause notice was contested by the appellant before the original adjudicating authority on various grounds, which did not find favour with the adjudicating authority, who confirmed the demand along with confirmation of interest and imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... address given at the time of registration. It is not also disputed that the invoices were actually issued by M/s Sidh Balak Enerprises, on the basis of which the appellants has availed the credit and where were being duly reflected by them in their RG 23 A Part I and credit was reflected in their RG 23A Part II registration. Such registers were being annexed by them in the quarterly return filed with the department and no objection was ever taken by the department. 5. I have also seen a sample invoice and finding that the address of the manufacturer is M/s. JTG Alloy Pvt. Ltd. Mandi Gobindgarh. As such, it becomes clear that the investigation conducted on the manufacturers end M/s. Jay Alloys at the factory address located in Himachal Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 287) ELT 487 (Tri-Del)] as also in the case of Commissioner of Cus Central Excise, Kanpur vs. R H L Profiles Pvt. Ltd. [2013 (292) ELT 313 (Tri-Del)] has held that that denial of Cenvat credit availed on the basis of proper officer issued by the registered dealer is not justified inasmuch as buyer cannot be expected to go beyond so as to verify and to find out as to whether the registered dealer has purchased the said invoices legally or not. The Tribunals decision in the case of Shakti Roll Cold Strips Pvt. Ltd. stand confirmed by Punjab and Haryana High Court in the decision reported as [2008 (229) ELT 661 (P H) ] and further buy the Hon ble Supreme Court in the case as reported in [2009 (241) ELT A 83(SC)]. Reference can also be made t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such a scenario, the submission of brother disclosing that this truck was never used, is without any evidentiary value. The Assistant Commissioner in his letter has also addressed that said matter pertained to the year 2005 and documentary evidence cannot be adduced at this appellate stage. As regards the second truck, he has disclosed in the said letter that the owner of the same could not be traced. It is not understood why such an inquiries from the transporter were not made during the relevant period. In any case, the Revenue has not produced any evidence to reflect that the appellant has procured the raw material from some other alternative sources. Admittedly the inputs stand reflected in the RG I register and stand used by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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