TMI Blog2018 (2) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... eived the goods and same has been used in manufacture of final product. Thereafter, no further investigation was conducted by the Revenue to establish the fact the appellant has not received the goods. In that circumstances, benefit of doubt goes in favour of the appellant. Appeal allowed - decided in favor of appellant. - Appeal No. E/2077/2010-SM - Final Order No. 50545/2018 - Dated:- 5-2-2018 - Hon ble Mr. Ashok Jindal, Member (Judicial) Shri Naveen Mullick, Advocate - for the appellant Shri K. Poddar, D.R. - for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein Cenvat credit availed on the invoices issued by one M/s Sulabh Impex Incorporation, Delhi was denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received the goods and made payment through account payee cheque. The said goods have been used in manufacture of final goods which has been cleared on payment of duty, therefore, they are entitled to avail Cenvat credit. It is also contended that in the same investigation, one of the purchaser of goods from M/s Sulabh Impex Incorporation was M/s Luxmi Metal Industries and Cenvat credit sought to be denied to them. In their case also, this Tribunal reported in 2013 (287) ELT 487 (Tri.-Del.), allowed the Cenvat credit. Therefore, Cenvat credit can be allowed. 4. On the other hand, ld. AR oppose the contention of the ld. Counsel and submits that as the supplier of the goods have admitted that the bill of entry mentioned in the invoices i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, in similar investigation in the case of Luxmi Metal Industries (supra), this Tribunal allowed the Cenvat credit. Further, the ld. AR relied on the fact that one of the noticee viz. M/s India Terminal Connector Systems Ltd., they have gone to the Settlement Commission. May be in the case of M/s India Terminal Connector Systems Ltd., they have not received the goods, but same analogy cannot be applied to the appellant in the absence of any positive evidence against the appellant. Therefore, I hold that the appellant has correctly availed the Cenvat credit. 7. In view of the above analysis, the impugned order is set aside and appeal is allowed with consequential relief, if any. ( Dictated pronounced in open Court ) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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