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2015 (3) TMI 1138 - AT - Central ExciseCenvat credit on the input received denied - Held that:- As gone through the invoices, in the invoices manufacturer is shown as M/s. Navneet Yarn Pvt Ltd. and the product shown as copper wire, this creates doubt on the genuineness of the manufacturer supplier and also creates doubt that goods have not suffered duty. Goods which they have received in the factory are not duty paid goods. Therefore, the case relied upon the by the ld. Counsel are not relevant to the facts of this case. Moreover, the appellant although received the goods under cover of the invoices issued by the first stage dealer but these goods are not duty paid goods as description of goods do not match. Therefore, the appellant is not entitled to take Cenvat credit on the strength of the invoices issued by the first stage dealer. - Decided against assessee.
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