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2017 (5) TMI 645 - CESTAT CHANDIGARHCENVAT credit - input - registered dealer is bogus - the registration certificate of the dealer has been cancelled on 19.02.2008 with retrospective effect - Held that: - It is not the case of the Department that appellant has not received the goods - no investigation has been conducted at the end of the appellant to ascertain they have received the goods or not. No investigation was conducted at the transporter of the goods or at the premises of the appellant to reveal the truth. No cross examination of the registered dealer was granted to the appellant to reveal the truth - Cenvat Credit cannot be denied to the appellant on the basis of deficient investigation - appeal allowed - decided in favor of appellant.
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