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 Rs.7,28,978/- from one of the vendors viz. M/s. Sri Kamala Udyog who is also a registered assessee with the Central Excise Department and availed CENVAT Credit ...