2016 (8) TMI 787

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....Respondent ORDER After hearing both the sides, I find that the Cenvat Credit of Rs. 15,84,550/- stands denied to the appellant on the ground that they have received only invoices without the receipt of inputs in question. In as much as the manufacturer of the goods, i.e. M/s Aggarwal Steel Rolling Mills & Metal Industries could not have cleared so much of scrap from their factory. 2.&nbsp....

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....ire case of the Revenue is based upon the investigations conducted at the end of the manufacturing unit of M/s Aggarwal Steel Rolling Mills & Metal Industries. Admittedly, the manufacturer was also clearing the scrap or the defective goods etc. to some extent. There is nothing on record to show that the goods were not actually received by the present appellant, which stands duly reflected by them ....