TMI Blog2023 (10) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... egation is that the appellants have not received the materials and have taken the cenvat credit without receiving the goods - HELD THAT:- Appellants have produced the documents evidencing the transportation of goods to the factory premises from M/s Shree Ganesh Forging Company and the payment of transportation charges were also recorded in the books of accounts. In that circumstances merely alleging that without any evidence that the appellants have not received the goods, the cenvat credit cannot be denied. Moreover, the appellants have produced the documents for transportation of goods and the said goods have been used in their factory for manufacture of final product, which has suffered duty. The cenvat credit on the invoices receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r tax Audit Report. The said appellant sold maximum portion of their finished goods in the year 2011-12 to the iron and steel re-rollers unit by writing M.S.Round Cutting on the invoices, so that the said re-roller unit can take cenvat credit. Hence, the invoices were issued to them only to pass on Cenvat Credit to others. Only paper transactions were found to have been made to substantiate the aforesaid transaction. Therefore, the Cenvat Credit was taken by the buyer for issue of sale invoices of M.S.Round Cutting for the year 2011-12. 2.2 Consequent to that, show-cause notices were issued to the appellants to deny the cenvat credit on the invoices issued by M/s Shree Ganesh Forging Company alleging that the appellants have not received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the submissions. 6. We find that the ld.Advocates appearing before us in the cases at Sl.No.(1), (8),(9), (10) (12), have produced the documents evidencing the transportation of goods to the factory premises from M/s Shree Ganesh Forging Company and the payment of transportation charges were also recorded in the books of accounts. In that circumstances merely alleging that without any evidence that the appellants have not received the goods, the cenvat credit cannot be denied. Moreover, the appellants have produced the documents for transportation of goods and the said goods have been used in their factory for manufacture of final product, which has suffered duty. 7. In that circumstances, the cenvat credit on the invoices r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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