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TMI Blog2020 (7) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notices were issued to the recipients of goods against whom the invoices were issued by Shri Amit Gupta to various firms, one such firm M/s. Unnati Alloys Pvt. Ltd. Neither cross examination of Shri Amit Gupta nor Shri Amit Gupta was made party to the show cause notice which shows that the investigation conducted against the appellant is not proper. Moreover, the transporters were also not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Bhasha Ram, Authorised Representative ORDER PER ASHOK JINDAL: The appellants are in appeal against the impugned order wherein the credit has been denied to them on the ground that the appellants have received only cenvatable invoices and not the goods. 2. The facts in both these appeals are similar, therefore, both the appeals are disposed of by this common order. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oadlines Pvt. Ltd. Their accountant stated that they have never transported the goods on behalf of M/s Unnati Alloys Pvt. Ltd. On the basis of investigation, a case has been made against the appellants that they have not received goods from M/s. Unnati Alloys Pvt. Ltd and only received cenvatable invoices. Against the said order, the appellants are before me. 4. Heard the parties. 5. Conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants that they have received the goods against cenvatable invoices issued by M/s. Unnati Alloys Pvt. Ltd., in question and made payment through account payee cheque. The goods received by the appellant for manufacturing of goods, which has been cleared on payment of duty. In that circumstance, I allow Cenvat credit to the appellants and hold that the show cause notices are not required to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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