2017 (10) TMI 1044

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....xcisable goods. They procured goods from M/s. Steel India and M/s. Aggarwal Traders against duty paid invoice and avail cenvat credit there on. Investigation were conducted had been end of the registered dealer/supplier of the goods, wherein they admitted that they are issuing invoices for availment of inadmissible cenvat credit without accompanying the goods in some cases. On the basis of the statements, an investigation was conducted at the end of the appellants and the invoices on which the appellants have availed cenvat credit issued by the above mentioned two registered dealers, the Vehicle number is mentioned as DL 1GA 1350. It was further investigated from the registered owner of the Vehicle who stated that the vehicle in question wa....

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....of the sale of vehicle and the statement of the owner of the vehicle and the statement of the person to whom vehicle was sold are in doubt. As per the statements, they have seen the documents and signed there on, but there is no signature on the documents. On the Receipt of the sale of the vehicle, no address of buyer has been given, in that circumstance, it is doubtful how the Revenue traced out the buyer of the vehicle. Moreover, the witness of the statements of the seller of the vehicle and buyer of the vehicle is also doubtful. In that circumstances, merely on the statement of seller and buyer of the vehicle, the cenvat credit cannot be denied to the appellants. Therefore, it is that feel that the impugned order is set aside. 5. On t....

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....ven a general statement, it cannot be alleged that the appellants have not received the goods. 9. The whole dispute is with regard to the vehicle in question as owner of the vehicle, Shri. Ramesh Chander Gupta has stated that he has sold the vehicle on 06.03.2008 to the scrap dealer who also states that he has scrapped the vehicle very next day. In this case, the vehicle was sold in March 2008 and the statement were recorded after almost three and a half years in the month of October, 2011. If a scrap dealer is dealing in scraping the vehicle, it is not understandable how he knew the no. of specific vehicle which was scrapped very next day. There is no specific instance shown by the scrap dealer that the particular vehicle has been scrap....