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2016 (11) TMI 1340 - CESTAT CHANDIGARH

2016 (11) TMI 1340 - CESTAT CHANDIGARH - TMI - Demand - inputs not received by appellant, hence not eligible for CENVAT credit - Held that: - I am of the considered view that the adjudicating authority is required to examine the newspaper report before denial of credit to the appellant. If there is any truth in the newspaper report, the same may be considered as evidence produced by the appellant for receipt of the inputs. Both sides are real liberty to produce the evidence in their favour to re .....

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er the adjudicating authority shall examine those evidences and pass appropriate within 60 days. - Appeal No.E/171/2016 - FINAL ORDER NO 61289/2016 - Dated:- 1-9-2016 - Mr. Ashok Jindal, Member (Judicial) On merit request for the Appellant Shri V. K. Tehran, A.R. for the Respondent Per : Ashok Jindal The appellant is in appeal against the impugned order denying that the vehicles used for transportation of the goods. 2. After hearing the parties, the facts of the case emerged as under: The appell .....

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found that number of vehicles mentioned in the invoice issued to the appellant are not capable of for transportation of goods as these vehicles registration numbers are of two wheeler/light motor vehicles. Therefore, it was alleged that the appellant have not received the inputs consequently they are not entitled to credit on the said inputs. A show cause notice was issued to the appellant. Consequently, the demand of duty alongwith interest confirmed and penalty on the appellant was also impose .....

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ent of duty. The payments towards inputs made to M/s Tata Steel & Iron Co. ltd. through demand draft in advance. These facts not disputed. The only allegation against the appellant is that the vehicle number mentioned in the invoices were not capable of transportation of the goods. In fact during the impugned period, the owner of vehicles had transported the goods used fake vehicle number to avoid local taxes to that effect they have produced the newspaper report which admits that during the .....

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ation numbers, there was no other evidence has been produced by the Revenue to deny the credit. Moreover, the suppliers of the goods have admitted that they have supplied the goods and no statement of the transporter has been recorded to confirm that the goods have been transported by the vehicles owners. In that circumstance, the credit cannot be denied to the appellant. It is also on the merit that the lower authorities have not considered the submissions made by the appellant. Therefore, the .....

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