2018 (2) TMI 691

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....perintendent (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. 299/CE/APPL-AGRA/LKO/2015 dated 05/08/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were registered with Central Excise Department and they were availing facility of Cenvat cre....

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....that they received the goods along with said invoices and they also produced payment details of having payment received by M/s Shanker Traders. Therefore, the appellants were issued with a Show Cause Notice dated 20/04/2012 stating that M/s Isha Enterprises was associated with M/s Shanker Traders. It was alleged that the appellant did not receive the goods but have taken Cenvat credit on the stren....

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....ord, I find that the Central Excise Officers did not carry out any investigation at the end of M/s Shanker Traders. Further the appellant stated in their statement, recorded under Section 14 of the Central Excise Act, 1944, that they had taken Cenvat credit on the strength of invoices through which inputs were received by them and also produced the details of payments made by them to M/s Shanker T....