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TMI Blog2018 (2) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... t is in appeal against the impugned order wherein Cenvat credit availed on the invoices issued by one M/s Sulabh Impex Incorporation, Delhi was denied on the premise that M/s Sulabh Impex Incorporation has not supplied the goods to the appellant. 2. The facts of the case are that the appellant imported input viz. Nickel from M/s Sulab Impex Incorporation, Rohini, Delhi. The appellant is located i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s Sulabh Impex Incorporation on the premise that the goods were not received by the appellant. The matter was adjudicated and it resulted in denial of Cenvat credit to the appellant. Consequently, the duty was demanded along with interest and penalty equivalent duty was also imposed. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and no goods has been travelled from them and they have issued only fake invoices to avail inadmissible Cenvat credit. This fact has not been disputed. Therefore, the appellant is not entitled to avail Cenvat credit. He also submitted that in one of the recipient of the goods, M/s India Terminal Connector System Ltd. have admitted non receipt of the goods and went to the Settlement Commission and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have received the goods and same has been used in manufacture of final product. Thereafter, no further investigation was conducted by the Revenue to establish the fact the appellant has not received the goods. In that circumstances, benefit of doubt goes in favour of the appellant. Further, in similar investigation in the case of Luxmi Metal Industries (supra), this Tribunal allowed the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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