Cenvat credit on alleged non-receipt of inputs and use of untested statements led to a reference for third Member consideration.

Cenvat credit was denied on the allegation that inputs were not received, and the admissibility of investigation statements without cross-examination was also in issue. The Members of CESTAT Chandigarh recorded a difference of opinion on these points, and the matter was directed to be placed before the President for reference to a third Member.

---

---

Outcome: The dispute concerned denial of Cenvat credit on alleged non-receipt of inputs and the admissibility of statements recorded during investigation without cross-examination. The Members recorded a difference of opinion and the matter was directed to be placed before the President for reference to a third Member.

---