TMI Blog2019 (3) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... und at the addresses given in the record of DTO - Held that:- No investigation has been conducted with record of transportation of goods. Merely on the ground that if the owners of the vehicle are not located at the addresses where the vehicle is registered cannot be the reason for denial of credit in the absence of any cogent evidence, therefore, the credit of ₹ 13,46,684/- is allowed. CENVAT Credit - denied on the ground that the vehicles were reported to be non-transport vehicles during the impugned period - Held that:- There was newspaper report wherein police complaints have been made that the fake registration are used by the transporters and the said issue has been examined by this Tribunal in the case of Setlco Strips Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not followed the principles of natural justice to admit the statement made by the witnesses during the course of cross examination and no evidence has been produced by the Revenue to deny the credit. Therefore, the credit cannot be denied. Appeal allowed - decided in favor of appellant. - Appeal No. E/60041/2018-EX - FINAL ORDER NO. 60228/2019 - Dated:- 7-3-2019 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant: Shri Vikrant Kackria, Advocate Present for the Respondent: Shri Vijay Gupta, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the credit on inputs has been denied on the following grounds:- (a) That in respect of 31 invoices, the owners o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods from the suppliers/manufacturers/dealers to the appellants. In fact, no statements of driver of vehicles have been recorded. it is not brought on record if the material have not been received by the appellant in question, from where they bought the raw materials to manufacture final products which have been cleared on payment of duty. Therefore, in the absence of any cogent evidence corroborating with the statement of owners of vehicles, the credit cannot be denied. 6. The credit of ₹ 13,46,684/- sought to be denied on the ground that the owners of vehicles were not found at the addresses given in the record of DTO, I find that no investigation has been conducted with record of transportation of goods. Merely on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... police complaint and the newspaper. In that circumstances, the appellants have discharged their burden to prove that they have received the goods in their factory and used in manufacturing of final excisable goods which have been cleared on payment of duty in the absence of any contrary evidence on records, the benefit of doubt goes in favour of the appellant, therefore, I hold that the appellant have correctly taken the Cenvat credit on inputs. Consequently, the impugned orders are not sustainable in the eyes of law. Therefore, I hold that the credit cannot be denied to the appellant. 8. The credit of ₹ 48,713/- sought to be denied on the ground that the record of vehicle in the DTO office has been destroyed. Merely the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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