TMI Blog2016 (10) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... . For vehicle no. RJ14-1G-7077, that vehicle was carrying the goods from Yamuna Nagar to Jaipur through Harsh Roadlines, Yamuna Nagar who has brought GR issued by Harsh Roadlines as a evidence for movement of the vehicle. The said GR has not been controverted by the respondent with any tangible evidence - the cenvat credit denied. For vehicle no. DL 1M-1360, the vehicle is a dumper 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 - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is in appeal before me. 3. The Id. AR submits that the Ld. Commissioner (A) has ignored the statement of the drivers that certain such vehicles are dumpers 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 impugned orders are to be set aside. 4. On the other hand, the Id. Counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rying the goods from Yamuna Nagar to Jaipur through Harsh Roadlines, Yamuna Nagar who has brought GR issued by Harsh Roadlines as a evidence for movement of the vehicle. The said GR has not been controverted by the respondent with any tangible evidence, therefore, the statement of Sh. Shankar Lal Jat is admissible and therefore, the invoices are bearing vehicle no. RJ14-1G-7077 the cenvat credit is denied. 8. Further, I find that in the case of vehicle no. DL 1M-1360, the vehicle is a dumper which can only be used for lifting debris. The statement of Sh. Jadish Chand has been taken on records, therefore, the statement of Sh. Jagdish Chand owner of Vehicle No. DLIM-1360 is admissible evidence consequently, the invoices bearing vehicle n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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