2018 (3) TMI 1235

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..... Jindal: The appellant is in appeal against the impugned order wherein Cenvat credit availed on the basis of invoices issued by the supplier viz. M/s Dewas Conductors issued to them has been denied. 2. The facts of the case are that the appellant procured some inputs from M/s Dewas Conductors located at Dewas. During the investigation, it revealed that M/s Dewas Conductors is a non-existent firm .....

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..... goods along with invoices which were duly entered in their statutory records and payment of these goods have been made through account payee cheque. Further, the said inputs have been used in manufacture of their final goods which has been cleared on payment of duty. It is her submission that the supplier has not made party to the show cause notice on the charge of enabling to avail inadmissible C .....

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..... hey have issued Cenvatable invoices enabling the appellant to avail inadmissible Cenvat credit but no corroborative evidence has been brought on record by the Revenue. Moreover, during the period when the goods were received by the appellant, the supplier was registered dealer of the Central Excise department. Therefore, it cannot be said that the supplier was non-existent during the relevant time .....

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