2018 (5) TMI 290

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....Howrah. In the investigation it was revealed that the 1st stage dealer M/s. Ganapati Udyog is non-existent as the proprietor had expired on 12.4.2010, whereas the supplies were shown to have been made in August and October 2010. On the basis of these supplies on M/s. SGR Steels Pvt. Ltd. issued the invoices for supply of goods to the appellant. The case of the department is that since M/s. Ganapati Udyog was non-existent therefore the goods were not supplied by M/s. SGR Steels Pvt. Ltd. Consequently the said goods were also not supplied to the appellant, accordingly the cenvat credit was denied. 2. Shri Sajay Dwedi, Learned Counsel appearing on behalf of the appellant submits that in the show cause notice as well as in the order, it is n....

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....ber 2010. The show cause notice was issued after normal period of 1 year i.e 30.7.2015. He placed reliance on the following judgments: (i) Commissioner of C. Ex., Raigad Vs. Jay Iron & Steel Industries Ltd. 2014 (12) LCX0208 (ii) Commissioner of Customs, Kandla Vs. Binani Cement Ltd. 2007 (03) LCX0513 (iii) Commissioner of Customs Vs. Binani Cement Ltd.   2008 (07) LCX0592 3. Shri Sanjay Hasija, Learned Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that it is undisputed fact unearthed by the investigation agency that the 1st stage dealer M/s. Gapanati Udyog was non-existent therefore there cannot be any supply of goods by the non-exi....