2015 (8) TMI 1383

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..... r the Respondent. ORDER The brief facts of the case are that the appellant is engaged in the manufacture of Ingots. The appellant avails Cenvat credit of Central Excise duty paid on the inputs used in or in relation to manufacture of the said final product. In the present case, the appellant had purchased certain inputs from M/s. Sidh Balak Enterprises who is a dealer of the excisable goods. The .....

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..... and penalty imposed in the adjudication order was upheld in the impugned order. Hence, the present appeal is before this Tribunal. 3. Shri Kamaljeet Singh, the ld. Advocate for the appellant submits that the Central Excise Department had only investigated into the transactions effected in the factory of M/s. Jay Aay Alloys Pvt. Ltd., whereas the goods in the present case have been purchased .....

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..... perused the records. 6. It is seen from the available records that the manufacturer of the goods from whom the dealer M/s. Sidh Balak Enterprises has purchased the goods for supply to the appellant herein, were not investigated by the Central Excise Officials. Hence, in the absence of any proper investigation to justify the allegation that there was no physical transaction but only paper tr .....

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