2019 (5) TMI 1512

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....Respondent(s) : Shri Bhasha Ram (AR) ORDER PER : ASHOK JINDAL As both the appeals are having a common issue and identical facts, therefore, both are disposed of by way of a common order. 2. The facts of the case are that an investigation was conducted by DGCEI against one Shri Amit Gupta who admitted that he has flouted fictitious firms namely M/s Unnati Alloys Pvt. Ltd. and M/s Moral ....

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....ct. The case of the Revenue is that as Shri Amit Gupta has admitted that he has created fictitious firms to issue Cenvatable invoices without accompanying goods, therefore, the appellants cannot receive the same goods for which invoices has been issued by Shri Amit Gupta, in that circumstances, the appellants are not entitled to avail Cenvat Credit on the goods mentioned in the invoices in questio....

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....here the appellants have procured those inputs. Further, in terms of Rule 9(2) of Cenvat Credit Rules, 2004, the appellant has taken proper care to examine the invoice against which they have received the goods. It is not the duty of the appellant to know about the manufacturer of the goods when invoice contains all the details in terms of Rule 9(2) of Cenvat Credit Rules, 2004. In that circumstan....