TaxTMI 
TaxTMI 
2016 (11) TMI 1338
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....ons who is a first stage dealer who got registered with the department w.e.f. 05.12.2003. An investigation was conducted at the premises of M/s S.K. Garg & Sons on 14.08.2007, it was found that the premises were locked and godown is also nonexistence. Enquiries were made with the landlord who stated that M/s S.K. Garg & Sons has vacated the premises in 2003 itself and thereafter he never let out the premises to anybody. On the basis of investigation and on the basis of statement of M/s S.K. Garg & Sons the registration of M/s S.K. Garg & Sons was cancelled on 21.07.2008 retrospectively. Further investigation revealed that the appellant before me have procured goods from M/s S.K. Garg & Sons and availed cenvat credit on the goods purchased f....
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....lied on the decision of CCE, Ludhiana vs. Dhawan Steel Industries- 2015 (324) ELT 169 ( Tri. Del.). 4. On the other hand, Ld. A.R. opposes the contention of the Ld. Counsel and submits that in this case the Preventive Officers of the Central Excise department visited the premises of M/s S.K. Garg & Sons on 13.08.2007 and it was found that M/s S.K. Garg & Sons is non-existence. The investigation was started and later on it was revealed that as M/s S.K. Garg & Sons is engaged in issuing of the fake cenvatable invoices for availment of the cenvat credit by the appellant, in fact, no godown was in existence where the goods to be stored. He further submits that the Ld. Commissioner (Appeals) has examined the issue and allows the credit wh....
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.... M/s Dhawan Steel Industries that they have not received the goods from M/s S.K. Garg & Sons. In that circumstances, cenvat credit was sought to be denied to M/s Dhawan Steel Industries but this Tribunal after examining the issue held as under:- "4. After considering the submissions made by learned AR and on perusal of the record, I find that the invoices issued by M/s S.K. Garg and Sons giving details of manufactures as well as manufacturer supplier of the goods. No investigation was conducted at the end of manufacturer supplier as well as transporter of the goods to reveal the truth. The case has been made against the respondent on the presumption that supplier-dealer is not existing firm therefore, there was only paper transaction. Case....