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2019 (11) TMI 555 - AT - Central ExciseCENVAT Credit - credit denied on the ground that the appellants have received only invoices and not the goods as per the statement of one Sh. Amit Gupta who was investigated by DGCEI - HELD THAT:- Revenue has failed to prove that if the said inputs have not been received in their factory, then from where the inputs have been replaced by the appellants against those invoices - also M/s Prime Metalloys Pvt Ltd have specifically mentioned that they have supplied the goods to the appellant. In the absence of any contrary evidence to the above facts, the Cenvat credit cannot be denied to the appellant - the investigation conducted by the DGCEI in this case is not proper and having various infirmities, the benefit of doubt goes to the favour of the appellants - Cenvat credit cannot be denied to the appellant. Penalty - HELD THAT:- As Cenvat credit cannot be denied, therefore, no penalty can be imposed on the appellants. The investigating team has issued the show cause notice only on the basis of pick and choose method without proper investigation. In that circumstance also, the impugned investigation is not sustainable against the appellants - Appeal allowed.
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