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Gian Casting P. Ltd. and others Versus CCE, Chandigarh

2016 (6) TMI 1012 - CESTAT CHANDIGARH

Cenvat Credit - allegation of non receipt of inputs - investigation was conducted and it was found that number of vehicles mentioned in the invoices issued to the appellants are not capable of for transportation of goods as these vehicles registration numbers are of two wheelers /light motor vehicles. - In fact during the impugned period, the owner of vehicles had transported the goods used fake vehicles number to avoid local taxes to that effect they have produced the newspaper report which adm .....

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their favour to reach to real conclusion whether the appellants have received inputs or not. - Matter remanded back. - E/55022, 55031, 55069, 55505/2014 & 60, 50052, 50089, 50265, 50297, 50369, 50370, 50451, 50548, 52728, 52780, 52781, 55847/2015-SM - Final Order No. 60040-60050/2016 - Dated:- 10-5-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Naveen Bindal, Kamaljeet Singh, Abhinav Kansal, Gaurav Aggarwal, Advocates, for the appellant Shri M. R. Sharma, A.R., for the respondent ORDER The appe .....

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gh their registered dealer located in Mandi Gobindgarh for manufacturing of their final products. The goods received by them duly entered in their statutory records and were using for manufacturing final product which were cleared on payment of duty. An intelligence was gathered by the Revenue that the vehicle number used for transportation of the goods are fake, therefore investigation was conducted and it was found that number of vehicles mentioned in the invoices issued to the appellants are .....

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are also imposed. Here only buyers are in appeals before me. Therefore, these appeals listed today for disposal and taken up for consideration. 3. Several Learned Counsels Shri Kamaljeet Singh, Naveen Bindal, Gaurav Aggarwal and Abhinav Kansal appeared for the appellants who submitted that the appellants are bonafide purchasers of inputs which were duly entered in the statutory records and were used for manufacturing final products were cleared on payment of duty. The payments towards inputs mad .....

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es had transported the goods used fake vehicle registration number and a drive was launched against those vehicle owners. In that circumstance, merely on the ground that registration number mentioned in the invoices of the vehicles which were not capable of transportation of the goods cannot be relied upon. Contrary to the fact that the appellants have received the goods and used the same for manufacturing of final products except these registration numbers, there was no other evidence has been .....

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