2016 (9) TMI 575

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..... Held that:- the appellant has produced all the documents pertain into transportation of said goods from M/s SAIL to their factory and same has not been controverted by the Revenue with positive evidence. In these circumstances, the evidence produced by the appellant are having evidential value, therefore, I hold that the allegation made by the Revenue against the appellant are merely on assumption .....

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..... o are registered with the department without supply of goods to avail cenvat credit with this modus-operandi, it was found that M/s Northern Industries corporation has issued to invoices to M/s Avtar Foundry Workshop and later on, it was found the M/s Avtar Foundry Workshop were not received such goods in their factory and vehicles shown in the invoices are not capable to carry such goods as t .....

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..... the goods in truck. Consequently, the duty was demanded alongwith interest and equivalent amount of penalty was also proposed. The matter was adjudicated and the Cenvat credit denied to the appellant, therefore, duty was demanded along with interest and equivalent amount of penalty was imposed. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel appearing on behalf of .....

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..... impugned order deserves no merits. 4. On the other hand the Ld. AR opposed the contention of the Ld. Counsel and Submits that vehicle in question is oil tanker which is not capable to carry such the goods. In that circumstance, the impugned order is to be upheld. 5. Heard the parties and considered the submissions. 6. On going through the argument advanced and record place before me, I fi .....

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..... idence produced by the appellant are having evidential value, therefore, I hold that the allegation made by the Revenue against the appellant are merely on assumption and presumption with producing any evidence or record. In that circumstance, I do not find any merit in the impugned order, the same is set aside. Consequently, the appeal is allowed with consequential, relief. (Dictated and pr .....

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