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TMI Blog2016 (11) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... e premise that the dealer M/s S.K. Garg Sons who has supplied the goods to the appellant is non-existence and he has merely issued invoice not the goods. 2. The facts of the case are that appellants procured goods from one M/s S.K. Garg Sons who is a first stage dealer who got registered with the department w.e.f. 05.12.2003. An investigation was conducted at the premises of M/s S.K. Garg Sons on 14.08.2007, it was found that the premises was locked and is also non-existence. Enquiries were made with the landlord stated that M/S S.K. Garg Sons has vacated the premises in 2003 itself and thereafter he never let out the premises to anybody. On the basis of investigation and on the basis of statement of M/s S.K. Garg Sons the regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also submitted that M/s S.K. Garg Sons filed ER-I returns with the department and the same have been accepted by them in that circumstances also cenvat credit cannot be denied. In support of their contention Id. Counsel also relied on the decision of CCE, Ludhiana Vs. Dhawan Steel Industries- 2015 (324) ELT 169 ( Tri. Del.). 4. On the other hand, Ld. DR opposes the contentions of the Id. Counsels and submits that in this case the Preventive Officers of the Central Excise department visited the premises of M/s S.K. garg Sons on 13.08.2007 and it was found that M/s S.K. Garg Sons is non-existence. The investigation was started and later on it was revealed that as M/s S.K. Garg Sons is engaged in issuing of the fake cenvatable i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of M/s Dhawan Steel Industries (Supra) this tribunal has examined the issue wherein M/s S.K. Garg Sons was the dealer who supplied the goods to M/s Dhawan Steel Industries and case has been booked against M/s Dhawan Steel Industries that they have not received the goods from M/s S.K. Garg Sons. In that circumstances, cenvat credit was sought to be denied to M/s Dhawan Steel Industries but this Tribunal after examining the issue held as under:- 4. After considering the submissions made by learned AR and on perusal of the record, I find that the invoices issued by M/s S.K. Garg and Sons giving details of manufactures as well as manufacturer supplier of the goods. No investigation was conducted at the end of manufacturer supplier a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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