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2015 (10) TMI 2539 - CESTAT NEW DELHI

2015 (10) TMI 2539 - CESTAT NEW DELHI - 2016 (339) E.L.T. 602 (Tri. - Del.) - 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: - Cenvat Credit cannot be denied to the appellant on the basis of deficient investigation. - No investigation was conducted at the end of the appellant to ascertain they ha .....

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ted:- 8-10-2015 - Shri Ashok Jindal, Member (Judicial). Shri Anand Kishore, Advocate 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. 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 g .....

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tion certificate of the dealer has been cancelled on 19.02.2008 with retrospective 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 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 .....

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