2015 (3) TMI 1138

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.... DR, for the Respondent. ORDER Appeal is in appeal against the impugned order denying Cenvat credit on the input received by them. The facts of the case are that the appellant is manufacturer of copper, tube , rods, etc. To manufacture the final product, the appellant is required copper base. During the course of investigation it was found that two invoices were issued by the M/s. V.K. Enter....

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...., demand along with interest was confirmed, penalty was also imposed. 2. The ld. Counsel for the appellant submits that they are the bona fide purchaser of the goods and goods have received by them duly entered in the statutory records. Further, they have produced the goods received transportation receipt that they have physically received it is an appropriate transaction. Therefore, they ....

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....re, therefore, the bona fide of the appellant have not been proved and they have taken Cenvat credit on the basis of invoices which are merely on paper transaction and goods received by them have not suffered any duty. Therefore, the impugned order is upheld. 4. Heard the parties, considered the submissions. 5. I have gone through the invoices, in the invoices manufacturer is shown....