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TMI Blog2016 (11) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... 2881, 2882, 2885, 2886, 2925, 2950/2009 and E/905/2010 - Final Order No. 61246-61254/2016 X X X X Extracts X X X X X X X X Extracts X X X X ..... een cancelled on 19.02.2008 with retrospective effect. As a result of this investigation, a show cause notice was issued to the appellants on 07.07.2008 to deny Cenvat Credit availed by the appellants on the strength Of the invoices issued by M/s Rohit Ispat. The matters were adjudicated. The demand of duty alongwith interest were confirmed by denying Cenvat Credit availed by the appellants on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal product. Therefore, impugned orders are to be set aside. Ld. Counsels further submit that the registered dealer was given registration certificate on 20.12.2006 and thereafter no investigation was conducted as per Central Excise Manual directions. Therefore, it is between department and the registered dealer whether he is bogus or not. Appellants have received the goods and taken the Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation was conducted at the transporter of the goods or at the premises of the appellants to reveal the truth. No cross examination of the registered dealer was granted to the appellants to reveal the truth. In these circumstances, Cenvat Credit cannot be denied to the appellants on the basis of deficient investigation. 7. Therefore, I set aside the impugned orders and consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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