TMI Blog2015 (10) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has not raised any objection in respect of the evidences placed for receipt of the goods by the appellant in the nature of payment particulars, transportation of the goods from the dealer’s premises to the appellant’s factory etc. I find that, in the same situation, the Tribunal in the case of M/s. Monarch Metals Pvt. Limited set-aside the impugned order. - there is no evidence that the appellant had not received the material from the registered dealer - impugned orders are set-aside - Decided in favour of assessee. - Appeal No. : E/1532-1533/2009 - ORDER No. A/10032-10033/2015 - Dated:- 8-1-2015 - Mr. P.K. Das, JJ. For The Appellant : Shri Anand Nainawati, Advocate For The Respondent : Shri Alok Srivastava, Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants submits that they have received the goods from the registered dealer M/s. Pranav Metal Mart accompanied with the Central Excise invoices and availed cenvat credit which has utilised in the manufacture of final products, which were recorded in CENVAT Account. He submits that the appellant produced evidence of receipt of material, such as, transport documents, payment details etc., which were not disputed by the department. He fairly submits that the same registered dealer M/s. Pranav Metal Mart supplied goods to other manufacturers and the same proceedings were initiated against them. The Tribunal in the case of Monarch Metals Pvt. Limited vs. CCE, Ahmedabad - 2010 (261) ELT 508 (Tri. Ahmd.) allowed the appeal on the identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the basis of investigation against M/s. Pranav Metal Mart. Revenue has not raised any objection in respect of the evidences placed for receipt of the goods by the appellant in the nature of payment particulars, transportation of the goods from the dealer s premises to the appellant s factory etc. I find that, in the same situation, the Tribunal in the case of M/s. Monarch Metals Pvt. Limited set-aside the impugned order. The relevant portion of the said order is reproduced as under:- 8. As is clear from the above that the appellate authority has not considered and appreciated various evidences on record which stand discussed in detail by the original adjudicating authority. He has allowed Revenues appeal on short ground which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere issued by the transporter showing that the assessee is the consignee of the goods; the case of revenue was based on the goods registers maintained by the transporter which indicates the description of the goods as miscellaneous . According to the Tribunal, this fact, by itself, could not be held to be sufficient for arriving at the conclusion that the inputs were never transported to the assessee s factory. The Tribunal found as a matter of fact that all documentary evidence on record supported the assessee s case about the receipt of inputs, whereas there was no independent corroborative evidence produced on record by the revenue in support of its case. 8. From the facts noted hereinabove, it is apparent that the Tribunal has appre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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