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2016 (11) TMI 1330 - CESTAT CHANDIGARH

2016 (11) TMI 1330 - CESTAT CHANDIGARH - 2017 (346) E.L.T. 113 (Tri. - Chan.) - Denial of CENVAT credit - dealer found non-existent - Held that: - no investigation conducted at the end of manufacturer/supplier or the transporter to reveal the truth whether manufacturer/supplier has supplied the goods in question to M/s S.K. Garg & Sons or the transporter has transported the goods to the premises of the appellants which is vital evidence to reveal the truth. Further, M/s S.K. Garg & Sons was regi .....

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- In the absence of any investigation at the end of manufacturer/supplier or the transporter, the cenvat credit cannot be denied to the appellant - appeal allowed - decided in favor of appellant-assessee. - E/10/2016 - Final Order No. 61244/2016 - Dated:- 30-8-2016 - Mr. Ashok Jindal, Member (Judicial) Shri Sudeep Singh, Adv. for the Appellant Shri R. K. Sharma, A.R. for the Respondent ORDER The appellant filed this appeal against the impugned order wherein cenvat credit on inputs has been den .....

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godown is also non-existence. Enquiries were made with the landlord who stated that M/s S.K. Garg & Sons has vacated the premises in 2003 itself and thereafter he never let out the premises to anybody. On the basis of investigation and on the basis of statement of M/s S.K. Garg & Sons the registration of M/s S.K. Garg & Sons was cancelled on 21.07.2008 retrospectively. Further investigation revealed that the appellant before me have procured goods from M/S S.K. Garg& Sons and ava .....

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mposed. The matter was adjudicated, cenvat credit was denied, consequently duty was demanded alongwith interest and equal amount of penalty. Aggrieved from the said order, the appellant is before me. 3. Ld. Counsel appearing on behalf of the appellant submits that there is no inculpatory statement of the appellant. In fact, the appellant have stated that they have physically received the goods on invoices and said goods have been used in manufacture of the final goods. Therefore, cenvat credit c .....

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support of his contention Ld. Counsel also relied on the decision of CCE, Ludhiana vs. Dhawan Steel Industries- 2015 (324) ELT 169 Tri. Del.). 4. On the other hand, Ld. DR opposes the content on of the Ld. Counsel and submits that in this case the Preventive Officers of the Central Excise department visited the premises of M/s S.K. Garg & Sons on 13.08.2007 and it was found that M/s S.K. Garg & Sons is non-existence. The investigation was started and later on it was revealed that as M/s .....

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no storage capacity with Mr. S.K Garg & Sons therefore, in that circumstance, cenvat credit is rightly dis-allowed. 5. Heard the parties and considered the submissions. 6. I find that in the matter in hand no investigation conducted at the end of manufacturer/supplier or the transporter to reveal the truth whether manufacturer/supplier has supplied the goods in question to M/s S.K. Garg & Sons or the transporter has transported the goods to the premises of the appellants which is vital .....

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the landlord made a statement that the godown was let out to the dealer. In the case of M/s Dhawan Steel Industries (Supra), this tribunal has examined the issue wherein M/s S.K. Garg & Sons was the dealer who supplied the goods to M/s Dhawan Steel Industries and case has been booked against M/s Dhawan Steel Industries that they have not received the goods from M/s S.K. Garg & Sons. In that circumstances, cenvat credit was sought to be denied to M/s Dhawan Steel Industries but this Trib .....

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