2015 (10) TMI 1833

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....lant. Shri A.K. Dhawan, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein Cenvat credit on inputs have been denied on the premises that appellant has taken Cenvat credit on the basis of invoices without receiving the goods in their factory. 2. Facts of the case are that the investigation was conducted against the supplier of the goods Shri....

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....n was conducted in the factory of the appellant itself to find out whether goods have been received by the appellant or not. No statement of any transporter etc. has been recorded. In these circumstances, Cenvat credit cannot be denied without any investigation as held by Hon'ble Punjab and Haryana High Court in the case of M/s. Talson Mills Store, Jalandhar v. C.C.E., Ludhiana, Central Excise App....

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....ices. Further no other investigation has been conducted with regard to the appellant by physical taking the stock etc., recording the statement of the supplier or the appellant themselves. In these circumstances, relying on the decision of the Hon'ble High Court of Punjab and Haryana in the case of Talson Mills Store I hold that demand is not sustainable as the High Court has found that revenue is....