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TMI Blog2016 (2) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... itya Dass, Advocate For the Respondent : Shri R.K. Grover, DR ORDER PER B. RAVICHANDRAN: This appeal is against the order dated 31.12.2010 of Commissioner (Appeals)-I, Jaipur. 2. The brief facts of the case are that the appellants are engaged in the manufacture of PVC coated wire & cables liable to central excise duty. They were availing cenvat credit on inputs. The certain investigations w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly based on the statements given by the Director of KPIL and various transporters. He submitted that the Director of KPIL was asked to state whether he actually supplied PVC compound on payment of duty to the buyers as per the list shown to him. Ld. Counsel submitted that till now, it is not clear as to whether their name is figuring in the said list. Hence, the statement of the Director of KPIL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. A list of buyers was shown to the Director, who stated that he never specifically cleared any goods to them. In the absence of clear evidence to the effect that the appellant is one of the persons listed and as confirmed in the statement, the main basis of the case stands un-substantiated. Regarding the investigation conducted by the Department with certain transporters, it is seen that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers (appellants end). In fact a perusal of the impugned order will show that the main reason for denial of credit to the appellant is the various statements given by the transporters, denying the use of their vehicles for any transport to KPIL. In this connection, it is relevant to note that the appellants have relied on GR forms with rubber stamp of Rajasthan State Check-Post, amount paid for P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyers to whom he was to have sold the PVC compounds. The said list was not made available to the appellant to ascertain whether his name is figuring as one of the buyers. This was not examined for a definitive finding by the lower authorities. No verification has been made in the appellants premises regarding the due accounting or receipt of goods. In the face of these serious lacunae, we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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