TaxTMI 
TaxTMI 
2016 (10) TMI 611
X X X X Extracts X X X X
X X X X Extracts X X X X
.... manufacture of Iron & Steel Product. The appellants availed the cenvat credit on the inputs received from one of the dealer M/s Sidh Balak Enterprises. An investigation was conducted against the dealer M/s Sidh Balak Enterprises, supplier of inputs, which was found to be non-existent at the time of investigation and the dealer was not having storage capacity during that time. On the basis of investigation, show cause notices were issued to the appellants alleging that the appellants are engaged only in paper transaction with M/s Sidh Balak Enterprises without receiving the goods and availing the cenvat credit on inputs to M/s Sidh Balak Enterprises. The matter was adjudicated, cenvat credit was denied. Consequently duty was demanded ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ide Final Order No. 60003-60004/2016 dated 28.04.2016, this Tribunal has observed as under: "7. On careful consideration of the facts of the case, I find that the facts of this case are similar to the case of M/s Accurate Auto Product Ltd. (Supra) wherein the facts are as under: Para 2. The facts of the case are that an investigation was conducted against the supplier of the goods, Shri Sachin Aggravanshi, for the goods supplied by him to M/s Jitan Steel Industries. Sh. Sachin Aggravanshi was not available and no document were produced before the authorities but statement of the appellants was recorded wherein appellants has categorically stated that they have received the good and taken the cenvat credit there....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n M/s Jitan Steel Industries. Aggrieved from the said facts appellants are before me. 8. In that case, this tribunal after examining the decision of Neelkanth Steel & Agro Industries (Supra) has observes as under: 6. In this case the Ld. AR relied on the decision of M/s Neelkanth Steel & Agro Industries (Supra) to say that cenvat credit is not available. I have gone through the said case. In that case the tribunal has observed as under: "when the appellant had no office or godwon, it is difficult to believe as to how and when the goods had been stored. In view of this, the burden of proof that the goods had actually been received by the appellant company would shift to them. The appellant company....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... manufacturer supplier whether they have sold the goods to M/s Sidh Industries (Supra) and transporters thereon. In the absence of these evidences, cenvat credit to the appellant cannot be denied. Therefore, I hold that appellant M/s Accurate Auto Products Pvt. Ltd. has taken cenvat credit correctly. 9. Considering the decision of M/s Accurate Auto Product Pvt. Ltd. (Supra), I find that the facts of this case are similar to the said case and no investigation was conducted at the end of manufacturer supplier/transporter and the available evidences establish that the assessee has received the goods in the absence of any contrary evidence. On record, the cenvat credit cannot be denied to the assessee merely, on the ground that a....