TMI Blog2016 (10) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... 61223-61224/2016 - Dated:- 24-8-2016 - Mr. Ashok Jindal, Member (Judicial) Shri Naveen Bindal, Advocate for the Appellant Shri G. M. Sharma, A.R. for the Respondent ORDER The appellants are in appeals against the impugned orders wherein cenvat credit have been denied to the appellants. Consequently demand of duty alongwith interest have been confirmed against appellants. 2. The brief facts of the case are that appellants are engaged in the manufacture of Iron Steel Product. The appellants availed the cenvat credit on the inputs received from one of the dealer M/s Sidh Balak Enterprises. An investigation was conducted against the dealer M/s Sidh Balak Enterprises, supplier of inputs, which was found to be non-exist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Gas Cylinders Ltd - (Tri.- Delhi) (vi) M/s Shakti Steel Rolling Mills - (Tri.- Delhi) 4. On the other hand, Ld. AR reiterates the findings of the impugned orders. 5. Heard the parties and considered the submissions. 6. I gone through the submissions made by both the sides. I find that in the case of M/s Dhiman Iron and Steel Industries Pvt Ltd vide Final Order No. 60003-60004/2016 dated 28.04.2016, this Tribunal has observed as under: 7. On careful consideration of the facts of the case, I find that the facts of this case are similar to the case of M/s Accurate Auto Product Ltd. (Supra) wherein the facts are as under: Para 2. The facts of the case are that an investigation was conducted against the supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice was adjudicated. Cenvat Credit was denied confirming the allegation that goods were not moved only invoices were issued Consequently, demand of duty was confirmed against M/s Accurate Auto Product Pvt. Ltd. along with interest and equivalent amount of penalty was also imposed and equivalent amount of penalty was also imposed on M/s Jitan Steel Industries. Aggrieved from the said facts appellants are before me. 8. In that case, this tribunal after examining the decision of Neelkanth Steel Agro Industries (Supra) has observes as under: 6. In this case the Ld. AR relied on the decision of M/s Neelkanth Steel Agro Industries (Supra) to say that cenvat credit is not available. I have gone through the said case. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat when no enquiry has been conducted at the end of the transporter to reveal the truth whether the transporter has transported the goods to the premises bf the appellants against the invoices in question, Cenvat credit cannot be denied Moreover, no enquiry has been done at the end of manufacturer supplier whether they have sold the goods to M/s Sidh Industries (Supra) and transporters thereon. In the absence of these evidences, cenvat credit to the appellant cannot be denied. Therefore, I hold that appellant M/s Accurate Auto Products Pvt. Ltd. has taken cenvat credit correctly. 9. Considering the decision of M/s Accurate Auto Product Pvt. Ltd. (Supra), I find that the facts of this case are similar to the said case and no investigat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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