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TMI Blog2016 (12) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... t Sh. Saurabh Kapoor, Advocate- for the respondent ORDER The Revenue is in appeal against the impugned orders. 2. Heard the parties 3. In the impugned order the Ld. Commissioner (A) has dropped demand against M/s Gupta Metal Sheets Pvt. Ltd. and M/s Bharat Metal Industries and also set aside the penalty imposed on M/s Capital Sales. 4. As the issue involved in all the appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by M/s R.K. Enterprises. Consequently, the duty was demanded along with interest and penalties were also imposed on all the appellants by way of adjudication order. The said orders were challenged before the Id. Commissioner (A) who also set aside the orders of the adjudication. Aggrieved from the said orders, the Revenue is before me. 4. The Ld. AR submits that as the first stage dealer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of final product which have been cleared on payment of duty. In that circumstances, the Ld. Commissioner (A) held that cenvat credit cannot be denied, merely, on the basis of statement of third party. 6. I have gone through the appeals papers placed before me and the main allegation for denial of credit to the respondent is the statement of She R.K Gupta, proprietor of M/s R.K. Enterpris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents relying on the decisions in the case of Garima Enterprises reported in 2009 (239) ELT 254 (P&H) and P.P. Oxide- 2016 (332) ELT 870 (Tri. Del.) and P.P Oxide 2015 (329) ELT 16. Therefore, I hold that the respondents have taken cenvat credit correctly and no proceedings were warranted against the respondents. Consequently, no penalty is imposable on the respondents. With these observa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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