2015 (10) TMI 1833

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..... plied only invoices. Further no other investigation has been conducted with regard to the appellant by physical taking the stock etc., recording the statement of the supplier or the appellant themselves. In these circumstances, relying on the decision of the Hon’ble High Court of Punjab and Haryana in the case of Talson Mills Store I hold that demand is not sustainable as the High Court has found .....

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..... pplier was not available and did not produce any document before the authorities, therefore, show cause notice was issued to the appellant to deny Cenvat credit on the invoices issued by Shri Sachin Aggarwanshi on the premise that as appellant has not received physically the goods but received only the invoices. Both the lower authorities confirmed the demand against the appellant along with inter .....

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..... , impugned order is to be set aside. 4. On the other hand ld. AR submits that in this case supplier was not traceable and he did not produce any record before the lower authorities. He made the statement that he issued the invoices but not supplied the goods. Therefore, the conclusion of the lower authorities has been correctly drawn that appellant has not received the goods and taken the Cenva .....

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