Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller

New Modern Technomech Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

CESTAT Kolkata held that Cenvat Credit cannot be denied alleging non-existence of seller as the Appellant being a bonafide purchaser of goods for a price which included the duty element and payment made by cheque and availed CENVAT Credit based on Cenvatable documents.

Facts-

The Appellant purchased 15,711 Kilo Litres of Furnace Oil for an amount of R

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