- (1.) Heard Sri Rajesh Singh Chauhan, learned counsel for appellant and perused the record.
(2.) This appeal under Section 35-G of Central Excise Act, 1944 has been filed aggrieved by judgment and order dated 15.07.2015 passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereafter referred to as the "Tribunal") in Excise Appeal No. E/2190-2192 of 2009.
(3.) Appellant has formulated following three substantial questions of law: "(I)Whether the respondent was eligible to avail Cenvet Credit on inputs which were not received in the factory and not utilized in the manufacture of final product that to on the basis of fake invoices. (II)Whether Tribunal was correct in distinguishing the ratio of High Court order in the case of Commissioner of Central Excise, Customs & Service Tax Vs. Juhi Alloys, 2014 302 ELT 487 (All), unequivocally holding the eligibility of Cenvat Credit on inputs, which were never received in the factory of M/s Premier Alloys Ltd., B-54-55, UPSIDC Industrial Area, Malwan, Fatehpur. (III)Whether the CESTAT is correct in dismissing the appeal of the Department.";