9911796707
TMI Blog2015 (10) TMI 2539X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER Per Ashok Jindal: Appellant is in appeal against the impugned order demanding duty along with interest and imposing penalty by denying Cenvat Credit on input to the appellant. 2. The facts of the case are that during the period 23.08.2007 to 20.09.2007 the appellant procured pig iron (Input) from M/s. Rohit Ispat a registered dealer and procured goods from IDCOL, Kalinga I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of duty along with interest was confirmed by denying Cenvat Credit availed by the appellant on the strength of the invoices issued by M/s. Rohit Ispat and penalty was also imposed. Aggrieved from the said order appellant is before me. 3. The ld. Counsel for the appellant submits that the appellant has received the goods in their factory and same has been used in the manufacture of their f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is between department and the registered dealer whether he his bogus or not. Appellant has received the goods and taken the Cenvat Credit thereon. No cross examination of the registered dealer was granted to reveal the truth. 4. On the other hand, Ld. AR reiterated the observation made by the lower authorities in the impugned order. 5. Heard the parties. Considered the submission. 6. In this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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