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TMI Blog2017 (3) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... Shree Ganesh Alloys Versus CCE, Chandigarh - 2017 (3) TMI 288 - CESTAT CHANDIGARH - TMI - CENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - Held that: - no investigation has been conducted at the end of the appellants to ascertain they have received the goods or not - No cross examination of the registered dealer was granted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest and imposing penalty by denying Cenvat Credit on input to the appellants. 2. The facts of the case are that during the period June, 2007 to September, 2007, the appellants procured pig iron (input) from M/s. Rohit Ispat a registered dealer who procured goods from IDCOL, Kalinga, Iron Works Ltd., Barbil, Orissa, who is a manufacture of pig iron. Appellants procured the said goods under du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices issued by M/s Rohit Ispat and penalties were also imposed. Aggrieved from the said orders, the appellants are before me. 3. The Ld. Counsels for the appellants submit that the appellants have received the goods in their factory and same has been used in the manufacture of their final product. No investigation was conducted at the end of manufacturer suppliers nor at transporters o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cross examination of the registered dealer was granted to reveal the truth. 4. On the other hand, Ld. AR reiterated the observation made by the lower authorities in the impugned order. 5. Heard the parties and considered the submissions. 6. In these cases, the department sought to deny Cenvat Credit to the appellants on the basis of fact that the registered dealer from whom the goods hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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