TMI Blog2020 (1) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... d the goods from M/s Shree Mahalaxmi Scrap Trading Co,. a dealer who has issued the proper invoice and same has been accompanying with the goods, the buying manufacturer was not required to ascertain the fact whether the manufacturer is existent or not. Admittedly, nothing adverse has been brought out on record by the Revenue. In that circumstances, Cenvat credit cannot be denied merely on the basis of the presumption that it might be a paper transaction as manufacturer of the scrap are non-existent. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52147 of 2019, 51553 of 2019-SM - Final Order No. 50106-50107/2020 - Dated:- 17-1-2020 - HON BLE MR. ASHOK JINDAL MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- was availed thereon. The payments towards purchase of scrap was made through RTGS through Vijaya Bank and Karnataka Bank. The said goods were unloaded in their factory premises from the concerned trucks mentioned in the invoices. Thereafter, a statement of Shri Manoj Vijay, authorised person of M/s Shree Mahalaxmi Scrap Trading Co. was also recorded, wherein he stated that the deal with Shri Manish Naredi regarding purchase of scrap from M/s Surya Udyog Corporation, Kulti, West Bengal, M/s Maa Parwati Engineering Casting, Kulti, West Bengal, M/s Hariom Udyog, Purulia Bakura Road, West Bengal. He further stated that Shri Manish directly sent the goods as per their direction to the appellants. It is a fact that the said goods were not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper transaction and they are not entitled to avail Cenvat credit. 6. Heard the learned Authorised Representative. On perusal of record, I find that in the impugned order the learned Commissioner has recorded the following: (ix) Shri Mahesh Kumar Bhutra, Partner of M/s MD Sales Corporation, in his statement dated 23.1.2017 admitted that they had purchased 526.720 MT of MS Scrap covered in 20 consignments from M/s Shree Mahalaxmi Scrap Trading Co., Chomu, a second stage dealer through trucks; the receipt of scrap had been accounted for in form IV register and cenvat credit amounting to ₹ 13,16,825/- has been availed thereon; that the payment towards purchase of scrap has been made through RTGS/proper b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estigation have been conducted with the transporters to ascertain the fact whether the transporter has directly supplied the goods to the appellant or not. Moreover, the appellant sought cross-examination of the witnesses whose statements have been relied upon by the Revenue and no such cross-examination was granted. The case has been made out against the appellants on the basis that the manufacturers are not existent. In fact, the appellant has purchased the goods from M/s Shree Mahalaxmi Scrap Trading Co,. a dealer who has issued the proper invoice and same has been accompanying with the goods, the buying manufacturer was not required to ascertain the fact whether the manufacturer is existent or not. If the particulars of manufacture and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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