2018 (4) TMI 904

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.... invoices are not transport vehicle and the transporter of the vehicles denied the transportation of goods. The dealers have issued only the invoices are not having godown/registered premises. On the basis of investigation was conducted at the end of M/s Majestic Industries Ltd. dated 04.02.2000 to verify that whether the dealer was only issuing invoices or delivering goods alongwith the invoices. At the time of investigation, it was found that there was no physical stock lying in their godown and they have declared for the HR/CR Coils/Sheets and 98 MT of steel scrap in their stock register. The statement of dealer was recorded who submitted that there was a dispute with the owner of the godown, therefore, they sold the goods without cover ....

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....venue and dismiss the appeal filed by the appellant. Against the said order, appellant is before me. 4. The Ld. Counsel for the appellant submits that on the basis of the same investigation various show cause notices were issued to the assesses to deny Cenvat credit on the goods delivered by M/s Majestic Industries Ltd. the first stage dealer and this Tribunal after examining the issue allowed the Cenvat credit in the case of M/s Stelco Strips Ltd. and others vide final order no. 60631-60633/2017 dated 21.03.2017 and in the case of M/s A.V. Industries vide final order 155/2016 dated 24.02.2016 further in the case of Micro Precision Industries and others vide Final Order No. 732-733/2012 dated 13.06.2012, therefore, impugned order is to be ....

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...., the appellants have discharged their burden to prove that they have received the goods in their factory and used in manufacturing of final excisable goods which have been cleared on payment of duty in the absence of any contrary evidence on records, the benefit of doubt goes in favour of the appellant, therefore, I hold that the appellant have correctly taken the cenvat credit on inputs. Consequently, the impugned orders are not sustainable in the eyes of law and hold that the appellants are entitled to avail Cenvat credit further the issue was again examined by this Tribunal in the case of M/s A.V. Industries (supra) wherein this Tribunal further examined the issue and observed as under:- In rebuttal to the argument advanced by the Ld. ....