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TMI Blog2019 (1) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants - credit allowed. Penalty - Held that:- As Cenvat credit cannot be denied, therefore, no penalty can be imposed on the appellants. Appeal allowed - decided in favor of appellant. - APPEAL NOs. E/61519-61521/2018-Ex[SM] - FINAL ORDER NO. 63569-63571/2018 - Dated:- 29-11-2018 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant(s): Mr. Naveen Mullick, Advocate Present for the Respondent(s): Mr. Tarun Kumar, A.R. ORDER Per Ashok Jindal : The appellants are in appeal against the impugned order, wherein the Cenvat credit sought to be denied on the ground that the appellants have received only invoices and not the goods as per the statement of one Sh. Amit Gupta who was investigated by DG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appellant M/s Akshit Enterprises Pvt Ltd and both of their employees namely Sh. Suresh Chand and Sh. Mahavir Sharma were imposed. Against the said order, the appellants are before me. 3. Ld. Counsel for the appellants submits that in this case the investigation was conducted by the DGCEI at the end of Sh. Amit Gupta. Further, it has been alleged that the appellant has availed the Cenvat credit on the basis of the invoices issued by M/s Unnati Alloys Pvt Ltd and no director of the M/s Unnati Alloys Pvt Ltd was investigated to ascertain the fact that whether the said firm has supplied the goods to the appellant or not?. It is his further contention that on the strength of the invoices which are in question have been provided to the inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. 6. On careful consideration of the submissions made by both the sides, certain submissions were made by the Ld. Counsel for the appellants, which are as follows: (i) No investigation of the directors Sh. Deepak Bansal and Sh. Nitin Bansal of M/s Unnati Alloys Pvt Ltd was conducted. (ii) No investigation was conducted at the end of the manufacturers/suppliers of the goods to ascertain the fact that whether they have supplied any goods to M/s Unnati Alloys Pvt Ltd or not? (iii) No investigation was conducted with the transporters of the goods mentioned in the invoices. (iv) The statement of the employees of the appellant also corroborated the fact that the goods have been received in their factory which have been used for m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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