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M/s. Prem Khalsa Iron & Steel Rolling Mills Versus C.C.E., Chandigarh

2016 (11) TMI 1338 - CESTAT CHANDIGARH

Denial of CENVAT credit - supplier of goods not existed - Held 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 evidence to reveal the truth. Further, M/s S.K. Garg & Sons was registered dealer during the impugned period and all the E .....

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acturer/supplier or the transporter, the cenvat credit cannot be denied to the appellant. - Appeal allowed - decided in favor of appellant. - E/1959/2011 - Final Order No. 61290/2016 - Dated:- 1-9-2016 - Mr. Ashok Jindal, Member (Judicial) Shri Sudhir Malhotra, Adv. for the Appellant Shri V. K. Tehran, A.R. for the Respondent ORDER The appellant filed this appeal against the impugned order wherein cenvat credit on inputs has been denied to the appellant on the premise that the dealer M/s S.K .....

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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 availed cenvat credit on the goods purchased from M/s S.K. Ga .....

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ed, 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 cannot be denied. It is also submitted that no investigatio .....

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decision of CCE, Ludhiana vs. Dhawan Steel Industries- 2015 (324) ELT 169 ( Tri. Del.). 4. On the other hand, Ld. A.R. opposes the contention 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 S.K. Garg & Sons is engaged in issuing of the fak .....

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efore, 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 evidence to reveal the truth. Further, M/s S.K. Garg & .....

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