CENVAT Credit Recovery Invalid Without Vendor as Co-Noticee: CESTAT Kolkata

OM Shakti Smelters Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that recovery of cenvat credit alleging receipt of only paper invoice without actual receipt of inputs is not tenable due to incomplete investigation carried out on the part of the department. Also held that recovery is not sustainable since vendor is not made co-noticee. Facts- The Appellant is engaged in the manufacture of MS Round /Ingot/Billet all falling under Chapter 72 CET. Proceedings were initiated against a firm known as Shree Ganesh Forging Company, wherein purportedly documents were r...