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M/s. Jain Ispat Pvt. Ltd. Versus C.C.E. Chandigarh

2015 (10) TMI 2539 - CESTAT NEW DELHI

Denial of CENVAT credit on input - demand of duty with interest - imposition of penalty - pig iron - registration certificate of the dealer has been cancelled on 19.02.2008 with retrospective effect - dealer found to be non existent - Held that: - Ce .....

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d of the manufacturer supplier of the goods. No investigation was conducted at the transporter of the goods or at the premises of the appellant to reveal the truth. No cross examination of the registered dealer was granted to the appellant to reveal .....

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vocate for the Appellant. Shri B.B. Sharma, DR for the 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 .....

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r of pig iron. Appellant procured the said goods under duty paid invoices issued by the registered dealer and paid for the same through account payee cheque. An investigation was conducted at the end of the registered dealer and in result of the inve .....

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tive effect. As a result of this investigation, a show cause notice was issued to the appellant on 07.07.2008 to deny Cenvat Credit availed by the appellant on the strength of the invoices issued by M/s. Rohit Ispat. The matter was adjudicated. The d .....

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. 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 final product. No investigation was conducted at the premises of the appellant nor any investigation was .....

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Cenvat Credit as appellant has procured the goods from the registered dealer and made the payment through account payee cheque which have been used by the appellant in manufacture of their final product. Therefore, impugned order is to be set aside. .....

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er 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 aut .....

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