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Multimetals Ltd. Versus C.C.E. & S.T., Jaipur-I

2015 (3) TMI 1138 - CESTAT NEW DELHI

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 .....

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e appellant although received the goods under cover of the invoices issued by the first stage dealer but these goods are not duty paid goods as description of goods do not match. Therefore, the appellant is not entitled to take Cenvat credit on the s .....

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ana 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 fi .....

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goods is shown as copper wire which is of 99% of purity. The revenue alleged that the appellant has not taken care of while receiving the goods as they are received raw material as copper scrap and they have received copper wire of 99% purity against .....

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t 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, pena .....

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ation receipt that they have physically received it is an appropriate transaction. Therefore, they have correctly taken the Cenvat credit and they are not required know the inticidents of the manufacturers supplier of the goods. To support this conte .....

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lore-I v. Bhuwalka Steel Industries Ltd. - 2012 (277) E.L.T. 153 (Kar.). 3. On the other hand, the ld. AR opposed the contention of the ld. Counsel and submits that in this case it is admitted position the appellant receiving the copper wire scr .....

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edit on the basis of invoices which are merely on paper transaction and goods received by them have not suffered any duty. Therefore, the impugned order is upheld. 4. Heard the parties, considered the submissions. 5. I have gone through the .....

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