TMI Blog2018 (12) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment note of Padmashri Road Lines which carried the material from Vadodara to Hyderabad, it is difficult to accept the revenue’s view point that the main appellant had availed CENVAT credit only on documents. This view is fortified by the decision of the Tribunal in the case of Dhakad Metal Corporation [2015 (8) TMI 146 - CESTAT AHMEDABAD]. Demand set aside on merits itself - appeal allowed - decided in favor of appellant. - E/30708/2018, E/30709/2018, E/30710/2018 - A/31497-31499/2018 - Dated:- 6-12-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) Shri Prasannan S. Namboodiri, Advocate for the Appellant. Shri V.R. Pavan Kumar, Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran 1. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before the adjudicating authority that they have received the material, manufactured the finished goods and removed the same on payment of duty which could not have been possible if the materials were not received. On limitation, was the case that they have informed the department about the receipt of the material, recorded the same and made payments to the dealer who had supplied the material. The adjudicating authority after following due process of law, confirmed the demands raised along with interest, imposed penalties on the individual and the dealer. Appeals preferred before the first appellate authority resulted in upholding of the Order-in-Original. Hence, these appeals. 3. Learned counsel appearing for all the three appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said invoices are seen by me. In the said invoices the dealer has specifically mentioned the transporter as Padmashri Road Lines and vehicle registration number is also mentioned along with LR/ Consignment note No.70262 dated 01.05.2013. The said invoices are annexed at Page 95 96 of appeal memoranda. I perused the consignment note (truck copy) of the said LR annexed at Page 110 of the appeal memoranda. The said annexure does indicate the consignment note as number being 70262 dated 01.05.2013 and also indicates truck numbers which has been mentioned on the documents. It is seen further from the documents available on record that the appellant had shown the receipt of this material in the stock records maintained by them as inputs an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment of the Tribunal in the case of GS Alloy Castings Ltd [2016 (331) ELT 310] wherein similar issue cropped up. I find that the Tribunal in the case of Chaudhary Steel Traders [2015 (329) ELT 934] on a similar issue has held that in the absence of any investigation made at the end of transporter, as to the transportation of the goods being incorrect, demands are not sustainable. 8. In view of the facts and circumstances in the case in hand, I find that the ratio of the above decisions would cover the issue in favour of the appellant herein. Accordingly, I hold that the demands are not sustainable against the main appellant. Consequently, the interest liability and the penalty are set aside. Since, I have held on merits itself in f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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