TMI Blog2017 (6) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... t of doubt goes in favor of the appellant - credit allowed - appeal allowed - decided in favor of appellant. - E/2602/2011 - FINAL ORDER NO: 60728/2017 - Dated:- 2-5-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Suresh Aggarwal, Advocate - for the appellant Shri. V. K Tehran, AR- for the respondent ORDER The appellant is in appeal against the impugned order denying cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is before me. 3. The Ld. Counsel for the appellant submits that as there is no inculpatory statement of the appellant and the case has been made out by the Revenue, merely, on the basis of statement of the manufacture supplier without adducing any evidence, in form of the transporter statement etc. Therefore, cenvat credit cannot be denied to them. To support his contention, he reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inputs have been procured by the appellant, if the inputs have not been supplied to the appellant under the invoices in question. Moreover, the case of the Revenue is that the manufacturer supplier has not supplied the goods to the dealers i.e. on the basis of the statement of the manufacturer supplier and some transporter, who stated that they have not transported the goods to the dealers but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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