2015 (10) TMI 1118

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.... Shri V.P. Batra, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein Cenvat credit has been denied to inputs received on the basis of goods supplied by M/s. Gupta Enterprises, VPO Sahnewal, Ludhiana. 2. The facts of the case are that an investigation was conducted at the end of first stage dealer M/s. Gupta Enterprises and after thorough in....

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....have not transported the goods to the appellant. In these circumstances, merely on the statement made by the partner of Gupta Enterprises, demand is not sustainable in the absence of cross-examination of M/s. Gupta Enterprises afforded to the appellant. Therefore, impugned order is to be set aside. 4. On the other hand, learned AR supported the impugned order and submits that after thoroug....