2017 (6) TMI 973
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....he consignment agent M/s Ved Trading Co. Who in turn was clearing the same to various traders/dealers of Mandi Gobindgarh. As per the said allegations, there was no clearance of steel ingots from the manufacturing units and only invoices were being issued. However, investigations conducted at the end of registered dealer M/s Sidh Balak Enterprises, the Revenue found that godown address given by him at the time of registration as a dealer was subsequently vacated and the said dealer was not actually dealing in the goods in question as such, the Revenue entertained a view that such dealer was issuing only invoices without the corresponding supply of goods. 3. On the above basis, proceedings were initiated against the appellant by way of issu....
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....o be held that manufacturer has duly complied with the requirement of verifying the identify and address of the supplier. Subsequent investigations relied upon by the Revenue revealed that godown address were subsequently changed by M/s Sidh Balak Enterprises. This shows that during the relevant period it was rightly registered at the address given at the time of registration. It is not also disputed that the invoices were actually issued by M/s Sidh Balak Enterprises, on the basis of which the appellants have availed the credit and the same were being duly reflected by them in their RG 23A Part I and credit was reflected in their RG 23A Part II registration. Such registers were being annexed by them in the quarterly return filed with the d....
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....aken on the inputs cannot be denied. The Hon'ble Karnataka High Court in the case of CCE, Bangalore V. Bhuwalka Alloys Pvt. Ltd. (2012 (281) ELT 213 (kar.) held that even where the dealer was not found on the address mentioned in the invoices and no business activity was found therein, the cenvat credit cannot be denied which stand availed on the basis of genuine invoice issued by said dealers. I also find that Tribunal's decision in the case of Luxmi Metal Industries V. CCE, Delhi-II (2013 (287) ELT 487 (Tri. Del.) as also in the case of Commissioner of Cus. & Central Excise, Kanpur V. R.H.L. Profiles Pvt. Ltd. (2013 (292) ELT 313 (Tri. Del.)) has held that denial of cenvat credit availed on the basis of proper invoices issued by the r....
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....tion stand conducted at the appellate stage, recording the statement of cousin brother of owner of the vehicle laying down that such vehicles were not used for transportation of the goods. However, I find that in the said statement, which stand remained with his brother only and was driven by the drivers employed by them as also by his brother. He has nowhere disclosed that he was aware of movement of said truck. In such a scenario, the submission of brother disclosing that this truck was never used, is without any evidentiary value. The Assistant Commissioner in his letter has also addressed that said matter pertained to the year 2005 and documentary evidence cannot be adduced at this appellate stage. As regards the second truck, he has di....