2017 (3) TMI 288

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....Shree Ganesh Alloys Versus CCE, Chandigarh<br>Central Excise<br>2017 (3) TMI 288 - CESTAT CHANDIGARH - TMI<br>CESTAT CHANDIGARH - AT (Judgement / Order / Decisions)<br>Dated:- 13-1-2017<br>Appeal Nos. E/3048/2009, E/3047/2009, E/3046/2009, E/3045/2009, E/3102/2009, E/3125/2009, E/3126/2009, E/3128/2009, E/3183/2009, E/3067/2009, E/3103/2009, E/2883/2009, E/2985/2009, E/2887/2009, E/2888/2009 & E/....

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....uty paid invoices issued by the registered dealer and paid for the same through account payee cheque. An investigation was conducted at the end of the registered dealer and in result of the investigation, it was alleged that the registered dealer is bogus. Therefore, the appellant has not received the goods in the cover of invoices as same are bogus as the registration certificate of the dealer ha....

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....of the goods. The cenvat credit sought to be denied on the premises that registered dealer from whom the appellants procured the goods is non-existent. The same cannot be the reason to deny Cenvat Credit as appellants have procured the goods from the registered dealer and made the payment through account payee cheques which have been used by the appellants in manufacture of their final product. Th....

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....ve been procured by the appellants found to be non-existent. It is not the case of the Department that appellants have not received the goods. In fact, no investigation has been conducted at the end of the appellants to ascertain they have received the goods or not. Revenue has not made any investigation at the end of the manufacturer supplier of the goods. No investigation was conducted at the tr....