TMI Blog2015 (10) TMI 2539X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied to the appellant on the basis of deficient investigation. No investigation was conducted at the end of the appellant to ascertain they have received the goods or not. Revenue has not made any investigation at the end 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 cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Iron Works Ltd., Barbil, Orissa, who is a manufacturer 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 investigation it was alleged that the registered dealer is bogus. Therefore, the appellant has not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir final product. No investigation was conducted at the premises of the appellant nor any investigation was conducted at the end of manufacturer supplier or transporter of the goods. The Cenvat credit sought to be denied on the premises that registered dealer from whom the appellant procured the goods is non-existent. The same cannot be the reason to deny Cenvat Credit as appellant has procured th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this case Department sought to deny Cenvat Credit to the appellant on the basis of fact that the registered dealer from whom the goods have been procured by the appellant found to be non-existent. It is not the case of the Department that appellant has not received the goods. In fact, no investigation has been conducted at the end of the appellant to ascertain they have received the goods or no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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