TMI Blog2022 (3) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... PES AND TUBES PVT. LTD. VERSUS COMMISSIONER, CENTRAL EXCISE AND CENTRAL GOODS AND SERVICE TAX, JODHPUR (RAJASTHAN) [ 2022 (2) TMI 5 - CESTAT NEW DELHI ], whereby this Tribunal (presided by me) have allowed the appeal of Angel Pipes and Tubes holding that The appellant have clearly established the genuineness of the transaction as regards purchase and receipt of inputs from the first stage dealer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-original, the cenvat credit in the hands of the input receiver M/s. Angel Pipes and Tubes Pvt. Ltd., Rajasthan was disallowed for the amount of ₹ 48,46,474/- disputing the receipt of inputs along with the invoices. In the same order, penalty of ₹ 10 lakh was imposed on this appellant, being the input supplier. 4. Heard the parties. 5. I find that the issue is no longer r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Allahabad High Court in the case of Juhi Alloys (supra). The appellant have clearly established the genuineness of the transaction as regards purchase and receipt of inputs from the first stage dealer. Thus, I hold that the appellant has discharged their onus for credit of the goods as required under the scheme of the Act read with Cenvat Credit Rules. Accordingly, I hold that the allegation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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