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CCE, Rohtak and CCE, Delhi-III Versus Novice Polymers, Airvision India P. Ltd. and DR Polymers

2016 (10) TMI 652 - CESTAT CHANDIGARH

CENVAT credit - search of premises - whether denial of CENVAT credit justified on the ground that respondents received only the cevatable invoices without receiving the goods in question? - allegation based on the statement of certain drivers/transporter - Held that: - The said statements of drivers has been controverted by the respondent by producing various vouchers which certified that the respondent have received the inputs but in specific instances like vehicle no. HR-38N-1285 and HR-38M-22 .....

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er which can only be used for lifting debris, inputs not transported - credit rightly denied. - In the case of Airvision India Pvt. Ltd., no contrary evidence produced - cenvat credit cannot be denied to Airvision India Pvt. Ltd.. - CENVAT credit denied to M/s Novice Polymers and CENVAT credit to M/s Airvision India Pvt. Ltd. allowed. - Appeal allowed - decided partly in favor of appellant. - E/57445, 57446, 58020, 58099/2013 - Final Order No. 61208-61211/2016 - Dated:- 24-8-2016 - .....

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.10.09, physical stock, raw material or finished goods were verified. They were found to be tallied. Certain records were resumed and after conclusion of the investigation, it was alleged that the respondents were received only the cevatable invoices without receiving the goods in question. Therefore, the show cause notices were issued to the respondent to deny cenvat credit on the strength of the invoices, consequently, to prospective demand of duty along with interest and to impose penalty on .....

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s which were used only for lifting malwa/debris. Certain drivers have stated that their vehicles have no permit for transport outside Delhi. Certain drivers have stated that there were not in Gurgaon on the dates on which their vehicle numbers have been mentioned on the invoices on which credit was availed. Therefore, on the basis of the statements of drivers/transporters which prove that they have not transported the goods to the respondents. In that circumstance, cenvat credit to be denied and .....

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venue's a case is that the respondent have not received goods and only received the cenvatable invoices. The allegation is based on that the statement of certain drivers/transporter. The said statements of drivers has been controverted by the respondent by producing various vouchers which certified that the respondent have received the inputs but in specific instances like in the case of truck no. HR-38N-1285 and HR-38M-2282, the vehicles are stated to refrigerate van, admittedly, the refrig .....

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