2017 (5) TMI 645

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....against the impugned order demanding duty alongwith interest and imposing penalty by denying Cenvat Credit on input to the appellant. 2.  The facts of the case are that during the period July, 2007 to August, 2007, the appellant procured pig iron (input) from M/s. Rohit Ispat a registered dealer who procured goods from IDCOL, Kalinga,  Iron Works Ltd., Barbil, Orissa, who is a manufactu....

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....erest was confirmed by denying Cenvat Credit availed by the appellant on the strength of the invoices issued by M/s Rohit Ispat and penalty was also imposed.  Aggrieved from the said order, the appellant is before me. 3.  The Ld. Counsel for the appellant submits that the appellant has received the goods in their factory and same has been used in the manufacture of their final product.&....

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....e registered dealer whether he is bogus or not.  Appellant has received the goods and taken the Cenvat Credit thereon.  No cross examination of the registered dealer was granted to reveal the truth. 4.  On the other hand, Ld. AR reiterated the observation made by the lower authorities in the impugned order. 5.  Heard the parties and considered the submissions. 6.  In th....