TMI Blog2016 (12) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s R.K. Enterprises who has stated that he has not supplied the goods and issued the cenvatable invoices to avail inadmissible cenvat credit but the respondent have proved on the basis of evidence that they have received the goods and the records were found in their premises in order. Further, no corroborative evidence produced by the Revenue for non receipt of the inputs in the factory of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1232/2007- (SM) - Final Order No. 61482-61485/2016 - Dated:- 30-9-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. V. Gupta, for the appellant Sh. Saurabh Kapoor, Advocate- for the respondent ORDER The Revenue is in appeal against the impugned orders. 2. Heard the parties 3. In the impugned order the Ld. Commissioner (A) has dropped demand against M/s Gupta Metal Sheets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods in the statutory records were found in the order. The show cause notice were issued to the respondents to deny the credit on the basis of invoices issued by M/s R.K. Enterprises. Consequently, the duty was demanded along with interest and penalties were also imposed on all the appellants by way of adjudication order. The said orders were challenged before the Id. Commissioner (A) who also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods has transported to their premises and all the documents of receipt of the goods have been produced and the said goods have been used for manufacture of final product which have been cleared on payment of duty. In that circumstances, the Ld. Commissioner (A) held that cenvat credit cannot be denied, merely, on the basis of statement of third party. 6. I have gone through the appeals pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of final product which have been cleared on payment of duty. In the absence of any contrary evidence, the cenvat credit cannot be denied to the respondents relying on the decisions in the case of Garima Enterprises reported in 2009 (239) ELT 254 (P H) and P.P. Oxide- 2016 (332) ELT 870 (Tri. Del.) and P.P Oxide 2015 (329) ELT 16. Therefore, I hold that the respondents have taken cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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