2016 (10) TMI 652

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the appellant Shri S.C. Kamra, Advocate- for the respondent ORDER Revenue has filed these appeals against the impugned orders setting aside the demand confirmed by the adjudication order. 2.  The brief facts of the case are that the respondents are manufacture of plastic mould etc. They were availing benefit of cenvat credit on inputs. On the basis of intelligence in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re dhe Id. Commissioner (A) who set aside the adjudication orders. Aggrieved from the said orders, the revenue is in appeal before me. 3.  The Id. AR submits that the Ld. Commissioner (A) has ignored the statement of the drivers that certain such vehicles are dumpers which were used only for lifting malwa/debris. Certain drivers have stated that their vehicles have no permit for transport ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missions. 6.  On careful consideration submissions made by both the sides, I find that the Revenue's a case is that the respondent have not received goods and only received the cenvatable invoices. The allegation is based on that the statement of certain drivers/transporter. The said statements of drivers has been controverted by the respondent by producing various vouchers which certi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods from Yamuna Nagar to Jaipur through Harsh Roadlines, Yamuna Nagar who has brought GR issued  by Harsh Roadlines as a evidence for movement of the vehicle. The said GR has not been controverted by the respondent with any tangible evidence, therefore, the statement of Sh. Shankar Lal Jat is admissible and therefore, the invoices are bearing vehicle no. RJ14-1G-7077 the cenvat credit is den....