TMI Blog2016 (5) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... the cross examination of Sh. Praveen Kumar Garg was granted in that circumstances, statement of Sh. Praveen Kumar Garg have no evidentially value in the light of the decision in the case of CCE, Delhi-I Vs. M/s Vishnu & Co. Pvt. Ltd. [2015 (12) TMI 593 - DELHI HIGH COURT]. Some kachaa ledger was also recovered from Sh. Praveen Kumar Garg, the same cannot be relied upon as evidence in the matter as these records have been recovered from third party whose cross examination has not granted to prove the truth, therefore these Kucha Ledger is not admissible as evidence. It is found that revenue has relied on the opinion obtained from the NISST to the extent that furnace oil is not required for the appellant for operation of their furnace or induction furnace. In fact the person gave the opinion have never visited the factory premises to the appellant and made a general statement. On the other hand, the appellant has produced the certificate issued by the chartered Engineer who has physically visited the factory and stated that furnace oil is required for the running of induction furnace of the appellant. The said chartered engineer was not cross examined by the revenue, on the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the details were also sought from Assistant Excise and Taxation Commissioner of Punjab to find out the fact whether the furnace oil supplied by the supplier mentioned hereinabove had the cross the border of Punjab and there transactions were entered at ICC or not. The report was obtained wherein it has been stated by the Punjab Excise Taxation Department that there were no such entries at ICC of furnace oil for which the details were sought. Later on, statement of suppliers/transporters were also recorded. The supplier namely M/s Ritco Kirti Associate (P) Ltd stated that they did not have any transaction with the appellants and they had not raised any invoice in the name of M/s G.L. Khanna but all other supplier of goods to the appellant for transporting the goods from Delhi to Ludhiana made the statement that they have supplied the goods to the appellants and the goods have been transported. Admittedly, the vehicle no. were not entered at ICC and records of ICC does not reveals that these vehicles had entered in Punjab Border. Later on, investigation was conducted at Sh. Parveen Kumar Garg, Authorised Signatory of M/s Lakra Oil Trading(LOT) company who stated that he has not suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the details of cash amounts equal to the cheque amount received from the actual buyers of the said goods. The said cash amounts were given by Sh. Praveen Kumar Garg to Sh. N.D. Garg, Director of the party, who deposited the same in the Bank of Punjab, Khan Market, New Delhi, account of M/s Brightwell Enterprises, a firm floated by Sh. N.D. Garg, acting as proprietor of the same. (b) Sh. Praveen Kumar Garg admitted that the entries in the said Kachcha Ledger indicated the amounts of cash paid to Sh. N.D. Garg against the cheque payments received from the party. This confessional statement was subsequently retracted by Sh. Praveen Kumar Garg but he did not join the further investigations to tender his statement. (c) Sh. Vinod Garg could not explain the source of money deposited in cash in their accounts in the State Bank of Indore and Bank of Punjab, New Delhi. (d) Sh. N.D. Garg could not produce the certificate issued by the Punjab Sales Tax Deptt. at all entries and exit points bordering Punjab to prove the genuineness of the receipt of the said goods in their factory. (e) The expert opinion obtained from the National Institute of Secondary Steel Technol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Pvt.Ltd. 2016(332) ELT 793 (Del.). He further submits that the transporters have stated in their statement that they have transported the goods for M/s G.L. Khanna and goods have been reached to the destination and the statement have not been controverted by revenue with positive evidence. He further stated that the expert opinion obtained on National Institute of Secondary Steel Technology cannot be relied upon as the same is vauge/ general statement. In these circumstances, it is prayed that the impugned order to be set aside. 4. On the other hand, the Ld. AR reiterated the finding in the impugned order and further submits that in the impugned order the Ld. Commissioner (A) has given the clear finding that there has no entry at ICC, as well as with tax department of Punjab Government that these goods have not crossed the border of Punjab. He also relied on the observation made by the Ld. Commissioner (A) in para 26(11) as under: 26 (ii) Further, regarding certificate issued by Sh. Pradep Kumar Sharma, Chartered Engineer produced by the appellants to contest the certificate issued by NISST, the adjudicating authority have mentioned in the impugned order that in the said certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of vehicle no at ICC B. The statement of transporter/suppliers and C. the expert opinion of NISST 10. The case of the revenue is that the furnace oil never cross the border of Punjab as the vehicle no. were not found entered at ICC. The purpose of setting of ICC is to establish that the goods which are entering in the Punjab have suffered VAT/C. Sales Tax/ Sales Tax. This fact has been certified by the concern Excise Officer Ludhiana by certifying that the appellant has suffered CST/ST/VAT on the invoices in question. Therefore, merely, the vehicles in question were not entered at ICC does not dis-entitle to the appellant to avail cenvat credit on the inputs in question. As the appellant has produced the certificate issued by Excise Taxation Officer of Punjab therefore, the appellant cannot be denial cenvat credit merely, on the ground that vehicle number have not crossed at ICC. I further find that in the case of Hitkari Industries Ltd. -2008(226) ELT 583 (Tri. Del.) and Himalayan Pipe Industries- 2013 (293) ELT 739 (Tri. Del.) this tribunal has also observed information revealed from Sales Tax Department are not reliable as the appellant has produced certain document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible at all. 13. Further, I find that the revenue is relied on the opinion obtained from the NISST to the extent that furnace oil is not required for the appellant for operation of their furnace or induction furnace. In fact the person gave the opinion have never visited the factory premises to the appellant and made a general statement. On the other hand, the appellant has produced the certificate issued by the chartered Engineer who has physically visited the factory and stated that furnace oil is required for the running of induction furnace of the appellant. The said chartered engineer was not cross examined by the revenue, on the contrary, he affirmed the contents of the certificate issued by him therefore the said certificate is having evidential value. In the absence of any contrary evidence produced by the revenue, the certificate issued by the chartered engineer who has visited the factory is admissible. Further, I find that during the course of investigation the furnace oil was found in stock of the appellant. The allegation of the revenue that the furnace oil is not required for manufacturing by the appellant but the same was available in the factory premises o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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