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2012 (4) TMI 160 - CESTAT, NEW DELHIAppellant is manufacturer of copper wires falling under chapter heading No. 7408 of Central Excise Tariff Act, 1985 - procured allegedly copper ingot converted by into copper wires through certain job workers –claiming cenvat credit on the basis of invoices issued by supplier - Revenue rejected the claim of CENVAT stating that assessee was not supplied copper ingots and cenvat credit has been obtained by the appellant on the basis of fake invoices - the adjudicating authority placing reliance on the statement of an employee of supplier of ignot came to the conclusion that no copper ingots corresponding to the invoices were manufactured or transported to the appellant from factory – appellant contented that the appellant was not allowed to cross - examine the statement of employee of supplier - Held that:- This case critically depends on proving that manufacturer of copper ingot did not have the facility to manufacture it in his factory - only evidence appearing against the appellant is the statement of authorized Signatory of manufacturer of copper ingot - if the SCN is to be adjudicated on the bare evidence relied upon in the SCN, cross-examination of authorized Signatory of manufacturer of copper ingot is necessary - - matter is remitted back to the adjudicating authority to proceed
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