2015 (10) TMI 2322

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.... AR for the Respondent JUDGEMENT Per Ms. Archana Wadhwa: Demand of Rs. 1,94,771/- stands confirmed against the appellant alongwith imposition of penalty of identical amount by denying them the credit availed by them on the ground that they have only received the invoices without actually receiving the inputs. 2. As per facts on record, appellant is engaged in the manufacture of ingots and were....

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....se is based upon the investigation conducted at the manufacturers and M/s. Jay Aay Alloys as also at the end of M/s. Sidh Balak Enterprises. 4. In the present case the manufacturer of inputs is not M/s. Jay Aay Alloys but is Ruby Stnps Pvt. Ltd. and M/s. Bee Cee Steels. No investigation are conducted at then end. Further, the statement of M/s. Sidh Balak Enterprises is only in respect of manufact....