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2015 (11) TMI 1096

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..... r the Respondent. ORDER After hearing both the sides. I find that the Cenvat credit of Rs. 1,28,148/- stands denied to the appellant on the ground that they have received only the invoices without the receipt of inputs in question. Inasmuch as the manufacturer of the goods, i.e., M/s. Aggarwal Steel Rolling Mills & Metal Industries could not have cleared so much of scrap from their factory. 2.& .....

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..... re case of the Revenue is based upon the investigations conducted at the end of the manufacturing unit of M/s. Aggarwal Steel Rolling Mills & Metal Industries. Admittedly, the said manufacturer was also clearing the scrap or the defective goods, etc., to some extent. There is nothing on record to show that the goods were not actually received by the present appellant, which stands duly reflected b .....

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