2015 (10) TMI 2322

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..... lak Enterprises is only in respect of manufacturer M/s. Jay Aay Alloys. He has also not named the present manufacturing unit in his statement. As such, there is virtually nothing on record to show that the goods have not travelled from the concerned manufacturer to the appellant - Tribunal in the case of M/s. Talson Mill Store vs. CCE Ludhiana [2014 (2) TMI 443 - CESTAT NEW DELHI] has set aside th .....

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..... t is engaged in the manufacture of ingots and were availing the benefit of Cenvat credit of duty paid on the various raw materials received by them from Sidh Balak Enterprises, a registered dealer under the cover of invoices issued by them. 3. It is seen that certain investigations were conducted at the end of M/s. Sidh Balak Enterprises, first stage dealer, which revealed that he has been proc .....

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..... Sidh Balak Enterprises is only in respect of manufacturer M/s. Jay Aay Alloys. He has also not named the present manufacturing unit in his statement. As such, there is virtually nothing on record to show that the goods have not travelled from the concerned manufacturer to the appellant. 5. I find that the Tribunal in the case of M/s. Talson Mill Store vs. CCE Ludhiana vide Final Order No. 976/ .....

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