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B.P. ALLOYS LTD. Versus COMMR. OF C. EX. & S.T., LUDHIANA

2015 (10) TMI 1118 - CESTAT NEW DELHI

Denial of CENVAT Credit - Bogus invoices - Invoices without actual receipt of goods - Held 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 .....

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deny the Cenvat credit to the appellants, demand is not sustainable. Consequently, I hold that appellant has correctly taken the Cenvat credit. Hence, impugned order is set aside. Decided in favour of assessee. - E/59492/2013-(SM) - Final Order No. .....

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has been denied to inputs received on the basis of goods supplied by M/s. Gupta Enterprises, VPO Sahnewal, Ludhiana. 2. The facts of the case are that an investigation was conducted at the end of first stage dealer M/s. Gupta Enterprises and aft .....

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lant 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 .....

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ected. Moreover, transporters have also not denied that they have not transported the goods to the appellant. In these circumstances, merely on the statement made by the partner of Gupta Enterprises, demand is not sustainable in the absence of cross- .....

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