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2015 (10) TMI 1325 - CESTAT NEW DELHI

2015 (10) TMI 1325 - CESTAT NEW DELHI - 2015 (324) E.L.T. 169 (Tri. - Del.) - Denial of CENVAT Credit - credit taken by the respondent on the strength of duty paying documents issued by first stage dealer - Held that:- Invoices issued by M/s. S K Garg and sons giving details of transporters as well as manufacturer supplier of the goods. No investigation was conducted at the end of manufacturer supplier as well as transporter of the goods to reveal the truth. The case has been made against the re .....

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same is upheld - Decided against Revenue. - Excise Appeal No. 2087 of 2011 - Ex (SM) - Order No. FO/ A 50585 /2015-Ex(SM) - Dated:- 3-3-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri A K Dhawan, AR For the Respondent : None ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein Commissioner (Appeals) allowed the Cenvat credit taken by the respondent on the strength of duty paying documents issued by first stage dealer. The facts of the case are t .....

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as presumed by the department that as M/s. S K Garg and sons is non-existence firm, therefore the appellant has not procured the goods and there is only paper transaction, therefore show cause notice was issued to deny the Cenvat credit on the strength of invoices issued by M/s. S K Garg and sons. The matter was adjudicated, Cenvat credit was denied by the learned adjudicating authority. Consequently, demand of duty was also confirmed along with interest and penalty was also imposed. On challeng .....

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