2024 (6) TMI 762

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.... Cenvat credit on the ground that the appellant have not received the inputs and taken credit only on the invoice. The reason for saying that appellant have not received the inputs is that the Manufacturer M/s. Suraj has not supplied the goods to M/s Neo therefore there is no possibility of supplying the goods by M/s Neo to the appellant. On this basis the Cenvat credit was denied. 2. Shri Amal Dave, Learned Counsel appearing on behalf of the appellant at the outset submits that under the same investigation, there are other parties, who are similarly placed as the appellant. And there was a case against those parties that Cenvat Credit was taken without receipt of the material and goods were shown to have been transacted from M/s Suraj to ....

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....ve, Learned Counsel appearing on behalf of the appellant submits that the entire case was made out only on the basis of dispute of transaction between M/s Suraj and M/s Neo. He submits that since entire case against the appellant is on the statements of directors and chairman of Neo and Suraj respectively and also of 3 transporters. The retraction made by these persons were not accepted by the Adjudicating Authority. Therefore, the appellant had asked for the cross examination which was rejected by the Commissioner. He submits that in these circumstances in terms of Section 9D of Central Excise Act, 1944 the Commissioner must have allowed the Cross Examination. Accordingly the statements which are the sole evidence for deciding the case can....