2025-VIL-1005-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - CENVAT credit, Paper transaction – Appellant had claimed Cenvat Credit on inputs received from M/s D.K. Steel India. The Revenue contended that M/s D.K. Steel India, who is a trader, had not received the goods from M/s Modi Alloys & Metalics Pvt. Ltd., who is a first stage dealer, and therefore, it was a paper transaction - Whether the CENVAT credit claimed by the appellants can be denied on the ground that it was a paper transaction – HELD - In the absence of any investigation conducted against the appellants, the M/s D.K. Steel India, or the transporters to prove the fact that the appellants did not receive the goods in question, the Cenvat credit cannot be denied. The Tribunal relied on the decision in the case of M/s Chaudhary Steel Traders v. Commissioner of CE&ST Ludhiana, wherein it was held that the CENVAT credit cannot be denied on mere assumptions and presumptions – Further, in the case of M/s Durga Multimetals Pvt. Ltd., which involved similar facts, the Commissioner (Appeals) had allowed the CENVAT credit on the ground that no investigation was conducted regarding the goods and records, the appellant, or the transport of goods. However, in the present case, the Commissioner (Appeals) had not given any such findings and had denied the CENVAT credit without any investigation. The learned Commissioner (Appeals) has discriminated the appellant on the same grounds which is not correct - The impugned order is set aside and the appeal is allowed
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