9911796707
TMI Blog2017 (5) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... not the case of the Department that appellant has not received the goods - no investigation has been conducted at the end of the appellant to ascertain they have received the goods or not. No investigation was conducted at the transporter of the goods or at the premises of the appellant to reveal the truth. No cross examination of the registered dealer was granted to the appellant to reveal the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered dealer and paid for the same through account payee cheque. An investigation was conducted at the end of the registered dealer and in result of the investigation, it was alleged that the registered dealer is bogus. Therefore, the appellant has not received the goods in the cover of invoices as same are bogus as the registration certificate of the dealer has been cancelled on 19.02.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on the premises that registered dealer from whom the appellant procured the goods is non-existent. The same cannot be the reason to deny Cenvat Credit as appellant has procured the goods from the registered dealer and made the payment through account payee cheques which has been used by the appellant in manufacture of their final product. Therefore, impugned order is to be set aside. The Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not the case of the Department that appellant has not received the goods. In fact, no investigation has been conducted at the end of the appellant to ascertain they have received the goods or not. Revenue has not made any investigation at the end of the manufacturer supplier of the goods. No investigation was conducted at the transporter of the goods or at the premises of the appellant to reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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