TMI Blog2015 (5) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... gh were produced before the authorities below, but no findings have been recorded regarding such claim of the appellant and also the authenticity of the documents have not been doubted. Further, register maintained by the appellant clearly shows that the amount indicated therein has been paid to the second stage dealer for supply of the goods and that the said payment has been routed through approved banking channel. Denial of cenvat credit on the ground of investigation conducted at the premises of the first stage dealers, cannot be the defensible ground, especially in view of the fact that no investigation has been conducted at the premises of the second stage dealer, from whom the goods have been purchased by the appellant. Since, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture of the final products. To substantiate that the goods have been received and used for the intended purpose, the ld. Consultant submitted the documents such as, payment vouchers, material receipt report, gate entry register etc. before the authorities below. However, no findings have been recorded either by the adjudicating authority or the first appellate authority regarding the documents submitted by the appellant. He further submits that the investigation conducted at the first stage dealer s premises, without conducting any investigation at the second stage dealer s end, cannot be the reason for disallowance of cenvat credit to the appellant. It is his further submission that the vehicle number indicated in the invoices o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of the appellant and also the authenticity of the documents have not been doubted. Further, register maintained by the appellant clearly shows that the amount indicated therein has been paid to the second stage dealer for supply of the goods and that the said payment has been routed through approved banking channel. Denial of cenvat credit on the ground of investigation conducted at the premises of the first stage dealers, cannot be the defensible ground, especially in view of the fact that no investigation has been conducted at the premises of the second stage dealer, from whom the goods have been purchased by the appellant. 7. Since, the Department has not adduced any plausible evidence regarding non-receipt of the disputed goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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