2019 (2) TMI 667

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....ER Per: Ashok Jindal The appellant is in appeal against the impugned order for denial of Cenvat credit on the ground that only invoices has been travelled and no goods has been accompanied of the invoices. 2. The facts of the case are that DGCEI conducted an investigation with one Shri Amit Gupta who is stated that he has created firms namely, M/s Unnati Alloys Pvt. Ltd. and M/s Moral Alloys ....

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....cause notice was issued to the appellant to deny Cenvat credit on the invoices issued by M/s Unnati Alloys Pvt. Ltd. and M/s Moral Alloys Pvt. Ltd The matter was adjudicated, the demand was confirmed by denying the Cenvat credit along with interest and penalty was also imposed. Against the said order, the appellant is before me. 4. Heard the parties. 5. During the course of hearing, the Ld. Coun....