2015 (10) TMI 1311

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..... redit was denied to the other manufacturers in respect of the inputs received from M/s. Annapurana Impex Pvt. Ltd. In that case, the Division Bench remanded the matter to the adjudicating authority with certain direction. In my considered view, the present appellants should be allowed the similar treatment as in the case of M/s. Gujarat Cypromet Ltd. (2013 (9) TMI 580 - CESTAT AHMEDABAD). - Impug .....

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..... s etc. on the ground that the appellant, availed the credit on the basis of the Cenvat invoices without receiving the goods. The adjudicating authority confirmed the demand of Cenvat Credit on the appellant No. 1 and imposed penalties to the appellants, who have filed appeals before the Tribunal. 4. The Learned Senior Advocate on behalf of the appellants submits that the appellants received the .....

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..... f the inputs received from M/s. Annapurana Impex Pvt. Ltd. In that case, the Division Bench remanded the matter to the adjudicating authority with certain direction. In my considered view, the present appellants should be allowed the similar treatment as in the case of M/s. Gujarat Cypromet Ltd. (Supra). 6. In view of the above discussions, the impugned order is set- aside. The matters are rem .....

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