TMI Blog2015 (10) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... afforded to the appellant. Therefore, as held by this Tribunal in the case of Arya Fiber [2013 (11) TMI 626 - CESTAT AHMEDABAD] I hold that without cross-examination of the persons whose statement has been relied upon by the department, to deny the Cenvat credit to the appellants, demand is not sustainable. Consequently, I hold that appellant has correctly taken the Cenvat credit. Hence, impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enterprises, the show cause notice was issued to the appellant to deny the Cenvat credit. Matter was adjudicated and demand was confirmed along with interest and penalties also stand imposed. Against said order, appellant is in appeal before this Tribunal. 3. Learned Counsel appearing on behalf of the appellant submits that in this case the supplier of the goods i.e. first stage dealer has den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, proceedings were initiated and consequently Cenvat credit was denied. 5. Heard the parties. Considered the submissions. 6. It is an admitted fact that no investigation was conducted at the end of the appellant. No cross-examination of the persons whose statement has been relied upon to deny the Cenvat credit was afforded to the appellant. Therefore, as held by this Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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