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2015 (10) TMI 1118 - CESTAT NEW DELHI

2015 (10) TMI 1118 - CESTAT NEW DELHI - 2015 (321) E.L.T. 261 (Tri. - Del.) - 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 credit was 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-examina .....

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R The appellant is in appeal against the impugned order wherein Cenvat credit 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 after thorough investigation, it emerged to the Revenue that Gupta Enterprises has not supplied the goods to the appellants. On the basis of investigation conducted at the pre .....

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statement of appellant was recorded nor even the appellant s premises was inspected. 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-examination of M/s. Gupta Enterprises afforded to the appellant. Therefore, impugned order is to be set aside. 4. On the other hand, learned AR supported the impugned .....

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