2025 (6) TMI 2057

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....SHOK JINDAL, MEMBER (JUDICIAL) Shri Sudhir Malhotra, Shri Vikrant Kackria with Shri Hridey Aggarwal AdvocateS for the Appellant Shri Shantanu Kumar Meena and Shri Kanish Saini Authorized Representatives for the Respondent ASHOK JINDAL: The appellants are in appeal against the impugned order. The facts and issue in both the cases is common, therefore, both the appeals are decided by the....

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....n the same investigation the case has been cropped up against one M/s Durga Multimetals Pvt. 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....

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....ree Balajee Enterprises, Jharkhand, M/s Jassar Multimetals and M/s Ganpati Enterprises, Dhanbad, in that circumstances, M/s Modi Alloys & Metalics has not supplied the goods and only transfer Cenvat credit to the appellants. 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....

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....ts in the case of M/s Durga Multimetals Pvt. Ltd (Supra), the learned Commissioner (Appeals) has 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 ba....