2017 (8) TMI 1101

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.... AIPL have not supplied the goods to the appellant but only invoices were raised. Accordingly, both the lower authorities have held that Cenvat credit on invoices of AIPL is not admissible to the appellants. 2. Shri. S.K. Badaladi, Ld. Consultant appeared on behalf of Mars International and Shri. L.V. Pai, Ld. Consultant appeared for Star Metal & Tubes Corporation, At the outset he submits that entire case is based on the various statements of one attendant Shri. Purshottam Lal, Shri Ashok Bafna, Broker of AIPL, Shri. Arvind Jain, Brorker of SMTPL, Shri Jaswantlal Shah, Manager of SMTPL, Shri. Kishor Bajaj, Proprietor of M/s. Om Sai Ram Octroi clearing Agency. He submits that as regard the statement of appellant's partner Shri. Nimes....

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....estigation Revenue issued show cause notice to the various assessees, in some of the cases the Tribunal has allowed the appeals of the assesses, some of the judgments cited below: (a) Siddhartha Bronze Products Pvt Ltd Vs. CCE & ST Bhavnagar[2015(328) ELT 429(Tri. Ahmd.) (b) Dhakad Metal Corporation Vs. CCE & ST Daman[2015(330) ELT 561] (c) STI Industries Vs. CCE & ST Vapi[2015(325) ELT 910(Tri. Ahmd.)] (d) Nissan Copper Pvt Ltd Vs. CCE Vapi[2014(313) ELT 449(Tri. Adhmd.-LB)] Therefore being common issue the present appeal deserve to be allowed in view of the aforesaid decision given by the Tribunal. 3. on the other hand, Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the fi....