2017 (6) TMI 369

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....AR- for the respondent ORDER The appellant is in appeal against the impugned order denying cenvat credit, consequently demanding duty along with interest and imposing penalty. 2.   The facts of the case are that the investigation was conducted at the end of manufacturer supplier who stated that they have issued only invoices and not supplied the goods to the appellant. In these ....

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....rm of the transporter statement etc. Therefore, cenvat credit cannot be denied to them. To support his contention, he relied on the decision of  M/s EP Electro Pressing Pvt. Ltd. and others vide Final Order No. 93-95/2016-CHD dated 11.02.2016. 4.   On the other hand, the Ld. AR opposed the contention of the Ld. Counsel and submits that the transporter himself denied the transport....

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....i.e. on the basis of the statement of the manufacturer supplier and some transporter, who stated that they have not transported the goods to the dealers but it is fact on record that the appellant received the goods which have been used in the manufacture of the final product. To allege that the goods have not received in their factory, and the Revenue has failed to prove as from where the goods h....