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2015 (3) TMI 1138 - CESTAT NEW DELHI

2015 (3) TMI 1138 - CESTAT NEW DELHI - 2015 (328) E.L.T. 657 (Tri. - Del.) - Cenvat credit on the input received denied - Held that:- As gone through the invoices, in the invoices manufacturer is shown as M/s. Navneet Yarn Pvt Ltd. and the product shown as copper wire, this creates doubt on the genuineness of the manufacturer supplier and also creates doubt that goods have not suffered duty. Goods which they have received in the factory are not duty paid goods. Therefore, the case relied upon th .....

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k Jindal, Member (J) Ms. Ashmita Nayak, Advocate, for the Appellant. Ms. Ranjana Jha, DR, for the Respondent. ORDER Appeal is in appeal against the impugned order denying Cenvat credit on the input received by them. The facts of the case are that the appellant is manufacturer of copper, tube , rods, etc. To manufacture the final product, the appellant is required copper base. During the course of investigation it was found that two invoices were issued by the M/s. V.K. Enterprises where in the m .....

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/s. Navneet Yarn Ltd. and the appellant it was alleged that appellant have not received such goods which have described in the invoice. Therefore, on the strength of invoice, appellant is not entitled to take Cenvat credit. Consequently, impugned order proceedings were initiated, demand along with interest was confirmed, penalty was also imposed. 2. The ld. Counsel for the appellant submits that they are the bona fide purchaser of the goods and goods have received by them duly entered in th .....

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