2015 (4) TMI 960

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....ex  Pvt. Ltd. (KPIL) on 14.2.2006. Thereafter various statements were recorded and the factory of the appellant was visited on 23.4.08. Statement of two officials were recorded. Thereafter, a show cause notice was issued to the appellant to deny Cenvat credit for the goods procured from M/s. KPIL during the period April, 2005 to November, 2005 on PVC compound on the premise that M/s. KPIL has stated that they have neither manufactured the goods nor supplied the goods to the appellant and are issuing only invoices to avail Cenvat credit, therefore appellants are not entitled to take Cenvat credit. The adjudication took place and on the basis of statement of supplier of invoices the demand was confirmed against the appellant to deny Cenv....

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....he manufacturer buyer and this Tribunal appreciated the facts and the manner of investigation and thereafter held that Cenvat credit cannot be denied. Therefore, the learned Counsel prayed that impugned order be set aside. 4. On the other hand, learned AR supported the impugned order and submits that documents were supplied to the appellant. Moreover there is statement of supplier that they have neither manufactured the goods nor supplied the goods, therefore question of receiving of goods by the appellant does not arise. 5. Heard the parties. Considered the submissions. 6. In this case, the allegation against the appellant is that they have not physically received the goods and received only invoices and they have taken the Cenvat....

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....der: "6. On careful consideration of the submissions made by both sides, I find that in this case, the demand has been raised only on mere statement of the inputs supplier that he has not supplied the inputs and he has not manufactured the same in his statement dated 26-5-2006. In fact, the appellants have taken the credit on the invoices raised during the period October, 2003 to August, 2004. As observed by this Tribunal in the case of Paramount Communication Ltd. cited supra, that the raid was conducted on 14-2-2006 in the factory premises of the inputs supplier. The finding about absence of manufacturing activity in the factory is restricted only for the period of search of the factory and not to the period prior to the search. Theref....