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TMI Blog2019 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ase are that intelligence received by the DGCEI that the assessee is availing the credit on furnace oil without receiving the same in the factory premises. On 23.8.2003, the factory of the assessee was investigated and it was found that there was shortage of 14.500 MT of wire rods. The assessee is availing the facility of Cenvat credit in respect of various inputs including furnace oil, light diesel oil and carbon black feed stock used in the manufacture of final products. During the course of physical verification of stock, it was also found excess stock of 32.100 MT of steel ingots allegedly received by the assessee from its sister concern M/s.Adhunik Alloys (P) Ltd. without payment of duty. The said stock was placed under seizure. Therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the course of personal hearing various persons were examined. During the course of cross examination, they have stated that they had transported the goods to the assessee. He also submits that the adjudicating has confirmed the demand of Rs. 6,08,435/- on the grounds that the goods transported by M/s.Amrit Roadlines, India Roadlines, M/s.Kotak Petroleum Pvt.Ltd. and M/s.APPL and as report of the transport authority the vehicles were not tankers. 6. It is his submission that Shri Kamal Gupta, Shri Mukesh Anand and Shri Avtar Singh were presented for cross examination on 22.03.2007 but the Counsel could not reach the office of the Ld. Commissioner due to unavoidable circumstance as the car was broken down enroute from Ghaziabad to Ludh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. Therefore, the credit on the goods cannot be denied. 9. He further submits that the invoices accompanied by the goods. The dealers have filed their monthly returns with the Range Superintendent. The suppliers have also been maintaining the prescribed records and this fact is not in dispute. No objection raised by the Range Office. The goods were duly entered in the RG- 23A. These goods were subsequently issued for production and the production has been taken place out of thee goods has been recorded in the RG-1 and duly reflected in the RT-12 returns of the assessee, however, no objection has been raised by the department at any time. Hence, the allegation that the assessee has not received the goods along with invoices is erroneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Officer Ludhiana by certifying that the appellant has suffered CST/ST/VAT on the invoices in question. Therefore, merely, the vehicles in question were not entered at ICC does not dis-entitle to the appellant to avail cenvat credit on the inputs in question. As the appellant has produced the certificate issued by Excise & Taxation Officer of Punjab therefore, the appellant cannot be denial cenvat credit merely, on the ground that vehicle number have not crossed at ICC. I further find that in the case of Hitkari Industries Ltd. - 2008(226) ELT 583 (Tri. Del.) and Himalayan Pipe Industries- 2013 (293) ELT 739 (Tri. Del.) this tribunal has also observed information revealed from Sales Tax Department are not reliable as the appellant has pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted statements." 15. We also take note of the fact that during the course of adjudication, the assessee has produced certificate issued by the Excise and Taxation officers, Ldh certifying that the assessee has received the material on each and every one of the disputed invoices and the same has been reconfirmed by the adjudicating authority from Excise and Taxation officers, Ldh. who vide his certificate confirmed that certificate dated 10.10.2006 was duly issued by the office. As one of the Government Department has already certified that on the basis of the invoices in question, the asseessee has received the goods, therefore, relying on the decision of this Tribunal in the case of M/s Adhunik Alloys Ltd. (Supra), the assessee is entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee." 17. Therefore, the demand dropped by the adjudicating authority in the impugned order is justified. Consequently, the appeal filed by the Revenue deserves no merit hence the same is dismissed. 18. We further take note of the fact that the credit sought to be denied to the extent of Rs. 6,08,435/- on the basis of statement of Shri Kamal Gupta, who stated that they have never transported the goods but no cross examination was granted, therefore, on that account for the involvement of Shri Kamal Gupta, son of owner of M/s.Guptra Transport Co, the credit cannot be denied. 19. Further, the credit sought to be denied on the basis of GRs issued by M/s.APPL, we find that as the transportation arranged by M/s.APPL i.e. M/s.Amrit Roadlines an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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