2017 (3) TMI 1504

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..... 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 godown is also non-existence. Enquiries were made with the landlord who 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 registration of M/s S.K. Garg & Sons was cancelled on 21.07.2008 retrospectively. Further investigation revealed that the respondent before me have procured goods from M/s S.K. Garg & Sons and availed cenvat credit on the goods purchased from M/s S.K. Garg & Sons. As M/s S.K. G .....

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..... where the manufacturer/supplier has issued the invoice and on the same day goods have been received by the appellant to where there is a gap of seven days of more the cenvat credit was allowed. As there was no storage capacity with Mr. S.K Garg & Sons therefore, in that circumstances cenvat credit should not be allowed to the respondent. 4. As per records, there is no inculpatory statement of the respondent. 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 has righty allowed by the Commissioner (Appeals). It is also submitted that no investigation was conducted with the transporter of the goods whether they .....

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..... teel 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 circumstance, cenvat credit was sought to be denied to M/s Dhawan Steel Industries but this Tribunal after examining the issue has 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 as well as transpo .....

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