2015 (10) TMI 2591

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..... irmed that they had not supplied any defective type or grade "D" material to the appellant - Appeal dismissed. - Excise Appeal No. E/58888,58889 and 59881/2013 – EX[SM] - FINAL ORDER No.54280-54282/2015 - Dated:- 27-10-2015 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) Present for the Appellant: Shri R.S. Sharma, Advocate Present for the Respondent: Shri Vaibhav Bhatnagar, D.R. Shri G.R. Sh .....

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..... the appellants. 2. Heard both sides and perused the records. 3. I find that there are clear evidence that the appellants had been fraudulently taking cenvat credit on the basis of the invoices, against which no goods were received by them. It is evident that D sign of the invoices were prepared for availing cenvat credit. It is noticed that the various suppliers of input confirmed that th .....

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