2025 (6) TMI 1846

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...., Authorized Representatives ORDER ASHOK JINDAL : The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is a manufacturer of steel items located at Mandi, Gobindgarh. The appellant have taken Cenvat credit on input received from M/s D.K. Steel India. The case of the Revenue is that M/s D.K. Steel India (who is a trader) have not received....

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....vt. Ltd. Mandi, Gobindgarh and in this case the learned Commissioner (Appeals) vide Final Order No. LUD-EX-CUS-001-APP-120-2023 dated 17.02.2023 has allowed the Cenvat credit but denied to the appellant. Therefore, the learned Commissioner (Appeals) has discriminated the appellant on the same grounds which is not correct. 5. On merits, that there is neither any investigation conducted against t....

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...., M/s Modi Alloys & Metalics has not supplied the goods and only transfer Cenvat credit to the appellant. Therefore, they are not entitled to take Cenvat credit. He also submitted that transporters were found non-existent who has transported the goods to M/s Modi Alloys & Metalics Pvt. Ltd, therefore, the appellant cannot received the goods. 7. Heard the learned authorized representative and co....

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.... allowed the Cenvat credit giving the finding as under: 1. No investigation regarding the goods and records have been brought on record as corroborative evidence against the appellant. 2. No investigations about the appellant has been made as to how the party has taken credit on the basis of paper transactions. 3. The investigation and enquiry regarding transport of good....