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Agarwal Metai P. Ltd., Mr. Subash Jain, Director, R.K. Traders, Shiva Metal Traders, Shree Ram and sons S.R. International Capital Sales Versus CCE, Delhi-III

2016 (10) TMI 300 - CESTAT CHANDIGARH

Denial of CENVAT credit - demand of duty alongwith interest and penalty - manufacturer of copper wire/rods/circles - investigation at the end of First Stage Dealer and at the end of appellant - supply of goods and issue of cenvatable invoices to avail inadmissible credit - Held that: - the appellant has been able to prove on the basis of evidence such as octroi receipt of the transporter, sales tax check post etc. to prove the goods accompanied with invoices have been received by them in the fac .....

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be denied to the appellant on the basis of evidence produced by them - denial of CENVAT credit not justified - appeal allowed - decided in favor of appellant. - E/2839-2840,2844-2847 & 2936/2005-(DB) - ORDER NO.61136-61142/2016 - Dated:- 11-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, member (Technical) Appellant By : Shri R.Sudhinder, Manmohan Gupta and Saurabh Kapoor, Advocate Respondent By : Shri V.K. Gupta, AR ORDER Per : Ashok Jindal: The appellants are in appeal a .....

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booked against the appellant that they receiveing only cenvatable invoices but not the goods. Investigation conducted at the end of the appellant wherein the inputs and finished goods in the statutory records were found in order. The show cause notices were issued to the appellant to deny the credit on the basis of invoices issued by M/s.R.k.Enterprises. Consequently, duty was demanded alongwith interest and penalties were imposed on all the appellants by way of adjudication order. The said orde .....

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ond stage dealer against the proper cenvatable invoices. The goods have been transported to their premises and they have produced the documents of receipt of the goods for the manufacture of their final products cleared on payment of duty. In that circumstance, the credit cannot be denied merely on the bass of statement of third party. To support his contention, he relied on the decision of this Tribunal in the case of P.P.Oxide-2016 (332) ELT 870 (tri.Del.), Garima Enterprises-2009 (239) ELT 25 .....

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