2016 (12) TMI 769

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.... Sh. Harish Kumar, Rep.- for the appellant Shri. Harvinder Singh, AR- for the respondent Per Ashok Jindal: The appellants are in appeal against the impugned orders wherein the Cenvat Credit has been denied to the manufacturer buyer of the Aluminum Scrap and penalty imposed on all the appellants. 2. The facts of the case are that M/s Suren International has imported aluminium scrap and the sam....

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....rer buyer was denied and penalty on all the appellants were imposed. Aggrieved from the said orders, the appellants are before me. 3. As the issue involved in all the appeals are common order taken up together and being disposed of by a common order. 4. As the sole reason to deny the cenvat credit to manufacture buyer is that the consignment agent's godown was located in Gurgaon and the invoices....