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PUNJAB GAS CYLINDERS LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH-II

2015 (10) TMI 1324 - CESTAT NEW DELHI

Denial of CENVAT Credit - Bogus invoices - Issue of invoices without actual supply of goods - Held that:- Cenvat credit sought to be denied on the premise that M/s. Sidh Balak Enterprises has made a statement that they are issuing invoices and not su .....

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statement, Revenue was required to find out whether the manufacturer supplier has supplied the said goods or not. Moreover, no investigation was conducted at the end of transporter to ascertain the fact that transporter has transported the goods fro .....

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tive evidence to prove the allegation against the appellant, therefore, demand confirmed in the impugned order are not sustainable and it cannot be alleged that there was merely a paper transaction on which the appellant has taken the Cenvat credit. .....

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hri A.K. Dhawan, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order confirming the duty demand of ₹ 90,524/- along with interest and ₹ 50,000/- as penalty. 2. The facts of the case are that appellant .....

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wherein he has admitted that he was issuing invoices without supplying the goods. On the basis of statement of M/s. Sidh Balak Enterprises, a show cause notice was issued to the appellant to deny Cenvat credit on the invoices issued by M/s. Sidh Bala .....

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was demanded along with interest and penalty was also imposed. Against the said order, the appellant is before me. 3. Learned Counsel for the appellant submits that there was a general submission of M/s. Sidh Balak Enterprises wherein in the ca .....

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d to reveal the truth whether the appellant has received the goods or not as shown in the invoices issued by M/s. Sidh Balak Enterprises. Therefore, Cenvat credit cannot be denied. 4. On the other hand, learned AR reiterated the finding of the i .....

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ods. Therefore, it is a paper transaction. In this case statement of appellant has been recorded wherein he has admitted that they have received the goods against the invoices issued by M/s. Sidh Balak Enterprises. To contravene to said statement, Re .....

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