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Commissioner of Central Excise Ludhiana Versus M/s. Dhawan Steel Industries

2015 (10) TMI 1325 - CESTAT NEW DELHI

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 .....

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re, there was only paper transaction. Cases cannot be booked merely on the presumption and assumption, there should be corroborative evidence to prove the allegations. In this case, allegation has not been supported with tangible evidence. Therefore, .....

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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 .....

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& sons, Motia Khan, Mandi Gobindgarh. During the course of investigation, it was found that dealers is non-existence firm and inquires revealed from the landlords that he has never let out the premises to M/s. S K Garg and sons. And thereafter i .....

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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, C .....

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holding that Revenue has not produced any tangible evidence to show that respondent has not received any goods but paper transaction. Aggrieved from the said order, Revenue is before me. 2. Learned AR submits that in this case, M/s. S K Garg and sons .....

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acility. In these circumstances, M/s. S K Garg and sons have issued only invoices and not physically delivered the goods to the respondents. Therefore impugned orders is to be set aside. 3. None appeared on behalf of the respondents nor any request o .....

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