Cenvat Credit availed based on duty paying documents cannot be denied

Sapphire Papers Mill Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) CESTAT Kolkata held that Cenvat Credit availed on the strength of duty paying documents cannot be denied alleging that invoices issued by manufacturer were not genuine. Facts- An investigation was conducted by the Department in the premises of one M/s Ashoke Electrical & Stampings Pvt. Ltd. and it was found that they have no sufficient manufacturing infrastructure available in the factory to manufacture Electric Motors, Control Pannels, Transformers etc. reflected in their statutory records and return...