TaxTMI 
TaxTMI 
2011 (3) TMI 866
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.... The appellant are a registered dealer. The allegation against them is that during May, 2004, they availed Cenvat credit amounting to Rs.34,498/- on the basis of certain invoices for brass scrap issued by M/s. Ganpati Trade Links, New Delhi and passed on the same while the inquiry indicated that the invoices issued by M/s.Ganpati Trade Links were bogus and no material had been supplied. It is in ....
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....ques, that even if the goods had not been supplied by M/s. Ganpati Trade Links but had been supplied by some other persons, M/s. Rajdhani Metals Ltd., in such a situation, the appellant cannot be accused of taking credit on the basis of cenvatable invoices with knowledge that the person who had issued the invoices, had not supplied the goods or goods had come from somewhere else and that in view o....
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....hri Sunil Kumar Mittal in his statement clearly stated that though payments to his firms were being made through cheques, but he issued self-cheques in return to the party presenting the cheque after deducting his commission and in some cases, he himself after withdrawing cash, paid to the party presenting the cheque, that these statements of Shri Sunil Kumar Mittal are corroborated by the stateme....
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....etor of M/s. Ganpati Trade Links has repeatedly in his statements recorded over a period of time has stated that though the brass scrap was being imported in the name of his firms, but the same belonged to some other persons, M/s. Rajdhani Metals, M/s. S.K. Metals and Shri Mukesh Teli and that he was only issuing invoices to the customers coming to him without supplying any goods, for which he was....