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2015 (10) TMI 1311 - AT - Central ExciseDenial of CENVAT Credit - Bogus invoices - Invoices issued without actual receipt of goods - Held that:- appellant received input from M/s. Annapurana Impex Pvt Ltd. In the case of M/s. Gujarat Cypromet Ltd. (2013 (9) TMI 580 - CESTAT AHMEDABAD), Cenvat Credit was denied to the other manufacturers in respect of the inputs received from M/s. Annapurana Impex Pvt. Ltd. In that case, the Division Bench remanded the matter to the adjudicating authority with certain direction. In my considered view, the present appellants should be allowed the similar treatment as in the case of M/s. Gujarat Cypromet Ltd. (2013 (9) TMI 580 - CESTAT AHMEDABAD). - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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