TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 1510
X X X X Extracts X X X X
X X X X Extracts X X X X
....ubey (Advocates) Present for the Respondent(s): Shri Harvinder Singh (AR) ORDER Per : Ashok Jindal The appellants are in appeal against the impugned order wherein Cenvat credit sought to be denied to the manufacturer/buyers, namely, M/s Gupta Metal Sheets Pvt. Ltd. and Aggarwal Metal works Pvt. Ltd., on the ground that they have not received the material against the invoices issued by Shiv....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the show cause notice was issued to deny the Cenvat credit to manufacture/buyers on the invoices issued by the M/s V.K. Enterprises and M/s Shiva Metal Traders works first stage dealer/second stage dealer respectively and to impose penalty on all the appellants. The matter was adjudicated, and proposals made in the show cause notice were confirmed. Against the said order, the appellants are befor....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the absence of this, Cenvat credit cannot be denied to the appellants. Moreover they have taken proper care while purchasing the inputs and as per the invoices issued by first stage/second dealer full particulars were mentioned and on the basis of that they have taken Cenvat credit, therefore, Cenvat credit cannot be denied to the manufacturer/buyers. On behalf of the first stage/second stage dea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....een alleged that the appellants have not received the goods. Moreover, no investigation was conducted with the transporter to ascertain the fact that whether this manufacturer/buyers have received goods in their factory or not? In the absence of these evidence, the Cenvat credit cannot be denied to the manufacturer/buyers, namely, M/s Gupta Metal Sheets Pvt. Ltd. and M/s Agrawal Metal works Pvt. L....