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2016 (11) TMI 1279 - CESTAT CHANDIGARH

2016 (11) TMI 1279 - CESTAT CHANDIGARH - 2017 (346) E.L.T. 128 (Tri. - Chan.) - CENVAT credit - bogus registered dealers - Held that: - the department sought to deny Cenvat Credit to the appellants on the basis of fact that the registered dealer from whom the goods have been procured by the appellants found to be non-existent. It is not the case of the Department hat appellants have not received the goods. In fact, no investigation has been conducted at the end of the appellants to ascertain the .....

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ellant. - E/2837, 2839, 2881, 2882, 2885, 2886, 2925, 2950/2009 and E/905/2010 - Final Order No. 61246-61254/2016 - Dated:- 29-8-2016 - Mr. Ashok Jindal, Member (Judicial) Shri Sudhir Malhotra, Adv., Shri Gaurav Agarwal, Adv. and Shri Arun Kumar Mahajan, Adv. for the Appellants Shri G. M. Sharma, A.R. for the Respondent ORDER The appellants are in appeals against the impugned orders demanding duty alongwith interest and imposing penalty by denying Cenvat Credit on input to the appellants. 2. The .....

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igation, it was alleged that the registered dealer is bogus. Therefore, the appellant has not received the goods in the cover of invoices as same are bogus as the registration 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 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 .....

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t transporters of the goods. The cenvat credit sought to be denied on the premises that registered dealer from whom the appellants procured the goods is non-existent. The same cannot be the reason to deny Cenvat Credit as appellants have procured the goods from the registered dealer and made the payment through account payee cheques which have been used by the appellants in manufacture of their final product. Therefore, impugned orders are to be set aside. Ld. Counsels further submit that the re .....

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