2019 (1) TMI 1159

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....ey were availing benefit of Cenvat credit on inputs. On the basis of intelligence in the factory premises of the respondents, the search was conducted on 30.10.2009, physical stock, raw material or finished goods were verified. They were found to be tallied. Certain records were resumed and after conclusion of the investigation, it was alleged that the respondents were received only the cevatable invoices without receiving the goods in question. Therefore, the show cause notices were issued to the respondents to deny Cenvat credit on the strength of the invoices, consequently, to demand of duty along with interest and to impose penalty on the respondents. The adjudicating authority denied the Cenvat credit and confirmed the demand of duty a....

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....ved the cenvatable invoices. The allegation is based on that the statements of certain drivers/transporter. The said statements of drivers have been controverted by the respondents by producing various vouchers which certified that the respondents have received the inputs but in specific instances like in the case of truck no. HR-38N-1285 and HR- 38M-2282, the vehicles are stated to refrigerate van. Admittedly, the refrigerated van cannot transport the goods i.e. plastic mould to the respondents; therefore, the said statement of driver is admissible by holding that the Cenvat credit of invoice bearing vehicle no. HR-38N- 1285 and HR-38M-2282 is denied in the case of M/s Novice Polymers and M/s Airvision India Pvt Ltd respectively. Therefore....