TMI Blog2018 (2) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... d all the ST-3 returns were filed by M/s S.K. Garg & Sons which were accepted by the department. Therefore, in the absence of any corroborative evidence to show that the appellants have not received the goods, it cannot be alleged against the appellant that they have received the invoices and not the goods. In the absence of any investigation at the end of manufacturer supplier or the transporter, the cenvat credit cannot be denied to the appellants - appeal allowed - decided in favor of appellant. - Appeal No. E/56669/2013 - Final Order No. 60076 / 2018 - Dated:- 23-1-2018 - Mr. Ashok Jindal, Member ( Judicial ) For the Appellant : Sh. Surjeet Bhadu Sh.Veer singh Advocate For the Respondent : Sh. Satyapal AR. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Sons. Consequently, duty was proposes to be demanded alongwith interest and penalty was sought to be imposed. The matters were adjudicated, cenvat credit was denied consequently duty was demanded alongwith interest and equal amount of penalty. Aggrieved from the said orders, appellants are before me. 3. Ld. Counsels appearing on behalf of the appellants submitted that there is no inculpatory statement of the appellants. In fact, the appellants have stated that they have physically received the goods on invoices and said goods have been used in manufacture of the final goods. Therefore, cenvat credit cannot be denied. It is also submitted that no investigation was conducted with the transporter of the goods whether they have transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted the goods to the premises of the appellants which is vital evidence to reveal the truth. Further, M/s S.K. Garg Sons was registered dealer during the impugned period and all the ST-3 returns were filed by M/s S.K. Garg Sons which were accepted by the department. Therefore, in the absence of any corroborative evidence to show that the appellants have not received the goods, it cannot be alleged against the appellant that they have received the invoices and not the goods. In the case of M/s Dhawan Steel Industries (Supra) Jiwan Singh Girdhari Lal (Supra) this Tribunal has examined the issue wherein M/s S.K. Garg Sons was the dealer who supplied the goods to M/s Dhawan Steel Industries and case has been booked against M/s Dhawan S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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