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TMI Blog2019 (1) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... t investigating the matter along with the transporters, whether they have supplied the goods to the appellant M/s Vardhman Strips Pvt Ltd, the department cannot deny the Cenvat credit. Admittedly, there is no discrepancy was found in the invoices issued to M/s Vardhman Strips Pvt Ltd. In these circumstances, the Cenvat credit cannot be denied without any contrary evidence on record that the goods have not received by M/s Vardhman Strips Pvt Ltd. Appeal allowed - decided in favor of appellant. - APPEAL NOs. E/61603, 61621, 61635/2018-Ex[SM] - A/60028-60030/2019-SM[BR] - Dated:- 11-1-2019 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant(s): Mr. Ajay Jain, Advocate Present for the Respondent(s): Mr. Bhasha R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants were recorded, which were exculpatory, but on the basis of the statement of Sh. Amit Gupta and the investigation conducted by the DGCEI, it was alleged that the appellant namely M/s Vardhman Strips Pvt Ltd has received only invoices without accompanying the goods. Therefore, the demand on account of denial of the Cenvat credit was sought to be confirmed by issuance of a show cause notice and penalties also sought to be imposed on all the appellants. The matter was adjudicated. The demand on account of denial of the Cenvat credit was confirmed alongwith interest and penalties on all the appellants were imposed. Against the said order, the appellants are before me. 3. Ld. Counsel for the appellants submits that in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of investigation M/s Vardhman Strips Pvt Ltd has paid a sum of ₹ 2 lakhs on account of wrongful availment of Cenvat credit. Therefore, as it is admitted by the appellant that they have wrongly taken the Cenvat credit; in that circumstance, demand is to be confirmed. Therefore, impugned order is to be upheld. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions made by both the sides, in this case, sole basis for denial of Cenvat credit is the investigation conducted by the DGCEI against one Sh. Amit Gupta, who has stated that he has various firms, which are issuing cenvatable invoices without accompanying the goods. In this case, Sh. Amit Gupta has issued the invoices to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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