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TMI Blog2019 (11) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... edit cannot be denied to the appellant - the investigation conducted by the DGCEI in this case is not proper and having various infirmities, the benefit of doubt goes to the favour of the appellants - Cenvat credit cannot be denied to the appellant. Penalty - HELD THAT:- As Cenvat credit cannot be denied, therefore, no penalty can be imposed on the appellants. The investigating team has issued the show cause notice only on the basis of pick and choose method without proper investigation. In that circumstance also, the impugned investigation is not sustainable against the appellants - Appeal allowed. - Excise Appeal No. 53687 of 2018, 53686 of 2018 [SM] - Final Order No. 51235-51236/2019 - Dated:- 9-9-2019 - HON BLE MR. ASHOK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or M/s Unnati Alloys Pvt Ltd issue invoices to M/s Prime Metalloys Pvt Ltd who further issued the invoices to the appellant. The said invoice has been travelled upto the appellant and no physical movement of the goods. The matter was adjudicated. Both the authorities below denied the Cenvat credit to the appellant. Consequently, the demand was raised alongwith interest and penalties on both the appellants. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake and were using their GRs to show details of invoices. In these circumstances, on the basis of investigation conducted by DGCEI, the case has been made out against the appellant of denial of Cenvat credit. 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, 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 ascer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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