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TMI Blog2017 (1) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... 23-12-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. R.K. Sharma, A.R. for the Appellant None for the Respondent ORDER Per Ashok Jindal The Revenue filed this appeal against the impugned order wherein cenvat credit on inputs have been allowed to the respondent whereas it was alleged that the dealer M/s S.k. Garg Sons who has supplied the goods to the respondents is non-existence and he has merely issued invoice not the goods. 2. The facts of the case are that respondents 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 invoices for availment of the cenvat credit by the Respondents, in fact, no godown was in existence where the goods to be stored. As there was no storage capacity with Mr. S.K Garg Sons therefore, in that circumstances cenvat credit is to be dis-allowed. 4. The submissions of the respondents are that there is no inculpatory statement of the respondents. In fact, the respondents have stated that they have physically received the goods on invoices and said goods have been used in manufacture of the final goods. Therefore, cenvat credit cannot be denied. It is also submitted that no investigation was conducted w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fically when the landlord made a statement that the godown was let out to the dealer. In the case 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 manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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