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2016 (2) TMI 785 - CESTAT NEW DELHI

2016 (2) TMI 785 - CESTAT NEW DELHI - 2016 (335) E.L.T. 482 (Tri. - Del.) - Denial of cenvat credit - denial based on the investigations conducted at sellerís site - Held that:- 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 appellants have submitted invoice-wis .....

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her 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 that the denial of credit, as upheld in the impugned order, is not sustainable. Accordingly, we allow the appeal. - Excise Appeal No.1146/2011-EX(DB) - Final Order No.50096/2016 - Dated:- 15-1-2016 - SHRI S.K. MOHANTY, MEMBER .....

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by the Central Excise Officers against M/s. Kashish Proudcts Impex Pvt. Ltd. (KPIL). It was the Revenues contention that KPIL have issued invoices without any production or supply of PVC compound resulting in fraudulent credit availment by the respondent. The appellants are one of the buyers of PVC compound from KPIL. Accordingly, proceedings were initiated against the appellants to deny cenvat credit of ₹ 13,48,560/-. The Original Authority on conclusion of adjudication confirmed the de .....

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yers 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 cannot be the basis for denying the cenvat credit taken by them. They have records of receipt of goods through various transporters, evidence of movement of goods during check-post and payment of the sale consideration by cheque to KPIL. 4. Ld. AR reiterated the findings of the Lower Authorities and stated the .....

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f 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 appellants have submitted invoice-wise receipts along with transport s details to substantiate their claim of actu .....

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