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M/s Jain Steel Tubes, M/s Sukhdev Steel Rolling Mills, M/s Bal Mukand Mohinder Kumar, M/s BR Ispat Industries, M/s SP Singla And Sons, M/s BS Steel Industries, M/s Jyoti Industries Versus Commissioner of Central Excise, Delhi-III

2016 (8) TMI 486 - CESTAT CHANDIGARH

Cenvat credit - appellant is non-existence - invoices received instead of goods - no investigation conducted at the end of manufacturer/ supplier or the transporter to reveal the truth whether manufacturer/ supplier has supplied the goods in question to M/s S. K. Garg & Sons or the transporter has transported the goods to the premises of the appellants. - Held that:- M/s S. K. Garg & Sons was registered dealer during the impugned period and all the ST-3 returns were filed by M/s S. K. Garg & .....

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of manufacturer/supplier or the transporter, the cenvat credit cannot be denied to the appellants. - Decided in favour of appellant - Appeal Nos. 3329, 3331, 3334/2010, Appeal No. E/1878/2011-SM, Appeal No. E/53236/2015-SM - order No.96-102/16 - Dated:- 11-2-2016 - Ashok Jindal, Member (J) For the Appellants : Shri Surjeet Bhadu, Sh N Bindal And Sh Veer Singh, Advs For the Respondent : Shri B B Sharma, AR ORDER Per Ashok Jindal The appellants filed these appeals against the impugned orders wher .....

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it was found that the premises was locked and godown is also non-existence. Enquiries were made with the landlord who stated that M/s S. K. Garg & Sons has vacated the premises in 2003 itself and thereafter he never let out the premises to anybody. On the basis of investigation and on the basis of statement of M/s S. K. Garg & Sons the registration of M/s S. K. Garg & Sons was cancelled on 21.07.2008 retrospectively. Further investigation revealed that the appellants before me have p .....

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demanded alongwith interest and penalty was sought to be imposed. The matters were adjudicated, cenvat credit was denied consequently duty was demanded alongwith interest and equal amount of penalty. Aggrieved from the said orders appellant are before me. 3. As issue involved in all these appeals is common therefore all the appeals are taken up together for disposal by common order. 4. Ld. Counsels appearing on behalf of the appellants submitted that there is no inculpatory statement of the app .....

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d. It is also submitted that M/s S. K. Garg & Sons filed ST-3 returns with the department and the same have been accepted by them in that circumstances also cenvat credit cannot be denied. In support of their contention ld. Counsels also relied on the decision of CCE, Ludhiana vs. Dhawan Steel Industries - 2015 (324) ELT169 (Tri. Del). 5. On the other hand, ld. DR opposes the contentions of the ld. Counsels and submits that in this case the Preventive Officers of the Central Excise departmen .....

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ions. 6. I find that in the matter in hand no investigation conducted at the end of manufacturer/ supplier or the transporter to reveal the truth whether manufacturer/ supplier has supplied the goods in question to M/s S. K. Garg & Sons or the transporter has transported the goods to the premises of the appellants which is vital evidence to reveal the truth. Further, M/s S. K. Garg & Sons was registered dealer during the impugned period and all the ST-3 returns were filed by M/s S. K. Ga .....

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