2017 (1) TMI 1232

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....at the premises was locked and godown is also non-existent. Enquiries were made with the landlord who stated that M/s S.K. Garg and 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 assessee before me have procured goods from M/s S.K. Garg & Sons and availed cenvat credit on the goods purchased from M/s S.K. Garg & Sons. As M/s S.K. Garg & Sons found non-existent, therefore, it was alleged against the assessee that they have received the invoices but not the goods. In these set of f....

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....nducted at the end of S.K. Garg & Sons this Tribunal has dealt various cases and allowed cenvat credit to the assessee. In that circumstances, the appeal is taken up for disposal. 5. After considering submissions made by the Ld. AR, I find that in the matter in hand no investigation conducted at the end of manufacturer/supplier or the transporter to reveal the truth whether manufacturer/supplier has supplied the goods in question to M/s S.K. Garg & Sons or the transporter has transported the goods to the premises of the assessee which is vital evidence to reveal the truth. Further, M/s S.K. Garg & Sons was registered dealer during the impugned period and all the ER-1 returns were filed by M/s S.K. Garg & Sons which were accepted by the d....