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2016 (8) TMI 486 - CESTAT CHANDIGARH

2016 (8) TMI 486 - CESTAT CHANDIGARH - TMI - 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 th .....

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n the absence of any investigation at the end 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 t .....

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of M/s S. K. Garg & Sons on 14.08.2007, 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 .....

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; Sons. Consequently, duty was proposes to be 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 .....

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circumstances, cenvat credit cannot be denied. 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 Preven .....

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. 5. Heard the parties considered the submissions. 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 al .....

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