2016 (10) TMI 652

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....cate- 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 factory premises of the appellant, the search was con....

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....ation 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 outside Delhi. Certain drivers have stated that there w....

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....de 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 certified that the respondent have received the inputs but in spec....

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....a 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 denied. 8.  Further, I find that in the case of vehicle no. ....