2015 (4) TMI 1158

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....espondent. ORDER The appellant is in appeal against the impugned order denying Cenvat credit on inputs procured by them. 2. The facts of the case are that the appellant purchased Ferro alloy from M/s. Gupta Enterprises, the first stage dealer and availed Cenvat credit on the invoices issued by M/s. Gupta Enterprises. An investigation was conducted at the end of M/s. Gupta Enterprises where....

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....tement of the appellant has been recorded. Moreover, the allegation is based on the transporter's statement that vehicle are not capable of transporting the goods. In fact, quantity is so less, i.e., 100 kgs/300 kgs which can be transported by auto rickshaw. 4. Moreover, the appellant have admitted that they have received the goods and taken the credit. Payment has been made to M/s. Gupta En....