2016 (1) TMI 1246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER The appellant is in appeal against the order denying the credit on inputs on the ground that dealer who supplied the goods as well as non-existent of supplier/manufacturer having provided any details of supplying the goods to the dealers which were received by the appellants. 2. The appellant is engaged in the manufacture of steel bars. The appellant procured inputs which were defe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry records were verified. Thereafter a show cause notice was issued on the premise that the manufacturer/supplier has not manufactured the goods during the impugned order. Moreover, the dealer was non-existent, therefore, the appellant has not received the goods and it was only a paper transaction, therefore they are not entitled to take credit on the strength of the impugned invoices. The matter ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....used in the manufacture of final products and duty was paid on the final products. The payments against these invoices have been made through account payee cheque in cases of M/s. Jaikara Steel. Further, there is no investigation was conducted at the end of the transporter to verify the fact whether they have transported the goods or not. In the circumstances, the credit cannot be denied to the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs of the investigation started at the end of manufacturer/supplier and not even the factory of the appellant was searched. Further, the appellant taken the credit on the goods and informed the department during investigation. The goods were found entered in the statutory records. The same has been issued for further manufacturing and they have paid duty on manufactured goods. As no investigation ....