2017 (3) TMI 929

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....rocured goods from one M/s S.K. Garg & Sons who is a first stage dealer who got registered with the department w.e.f. 05.12.2003. An investigation was conducted at the premises of M/s S.K. Garg & Sons on 14.08.2007, it was found that the premises was locked and godown is also non-existence. Enquiries were made with the landlord who stated that M/s S.K. Garg & 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 respondent before me have procured goods from M/s S.K. Garg & Sons and avail....

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....o be stored. He further submits that the Ld. Commissioner (A) has not examined the issue and allowed the credit where the manufacturer/supplier has issued the invoice and on the same day goods have been received by the appellant to where there is a gap of seven days of more the cenvat credit was allowed. As there was no storage capacity with Mr. S.K Garg & Sons therefore, in that circumstances cenvat credit should not be allowed to the respondent. 4.  Ld. Counsels appearing on behalf of the respondent submitted that there is no inculpatory statement of the respondent. In fact, the respondents have stated that they have physically received the goods on invoices and said goods have been used in manufacture of the final goods. Therefor....

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.... the goods merely on the ground that there was not storage facility specifically when the landlord made a statement that the godown was let out to the dealer. In the case of M/s Dhawan Steel Industries (Supra) this tribunal has examined the issue wherein M/s S.K. Garg & Sons was the dealer who supplied the goods to M/s Dhawan Steel Industries and case has been booked against M/s Dhawan Steel Industries that they have not received the goods from M/s S.K. Garg & Sons. In that circumstance, cenvat credit was sought to be denied to M/s Dhawan Steel Industries but this Tribunal after examining the issue has held as under:- "4.  After considering the submissions made by learned AR and on perusal of the record, I find that the invoices iss....