2018 (10) TMI 1537

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....r: Ramesh Nair In the bunch of these appeals, the main parties are M/s. Baroda Extrusion Limited and M/s. Jewel Metals Pvt. Limited to whom the Cenvat credit was disallowed, on the ground that they have only received the invoices without receipt of the goods mentioned in the said invoices. A detailed investigation has been carried out which revealed that one M/s. Annapurna Impex Pvt. Limited (M/s. Annapurna for short) have issued invoices in the capacity of manufacturer. However, on investigation, it was found that M/s. Annapurna has no any manufacturing facility and therefore, on the basis of statements of various persons, transporters, reports of check posts, the department has made out a case that the goods in respect of which the invo....

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....) (d) Chandan Steel Limited - 2014 (312) E.L.T. 479 (Tri. - Ahmd.) (e) Senor Metals - Order No. A/13686-13689/2017 dated 17.11.2017 (Tri-Ahmd.) (f) Jindal Drugs Pvt. Limited - 2016 (340) E.L.T. 67 (P & H) (g) G. Tech Industries - 2016 (339) E.L.T. 209 (P & H) (h) J & K Cigarettes Limited - 2009 (242) E.L.T. 189 (Del.) (i) Parmarth Iron Pvt. Limited - 2010 (260) E.L.T. 514 (All.) (j) Basudev Garg - 2017 (48) S.T.R. 427 (Del.) (k) Mahek Glazes Pvt. Limited - in 2014 (300) E.L.T. 25 (Guj.) (l) Vulcan Industrial Engineering Company Limited - 2013 (297) E.L.T 190 (Guj.) (m) Self Knitting Works - 2009 (238) E.L.T. 105 (Tri. Mumbai) 3. Shri J.C. Patel, Ld. Counsel appearing on behalf of appellants M/s. Jewel Metals Pvt. Limited and its ....