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TMI Blog2009 (5) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices without supplying the material. He submits that the appellants produced the relevant records in order to establish that the goods were supplied accompanied by invoices’ which are not considered by the lower authorities. In the light of the decision of M/s. Ranjeev Alloys Ltd. v. CCE vide Final Order dated 3-9-2008 in Appeal No. 2434/2006, held that- impugned orders are set aside. All the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued invoices without supplying the material. He submits that the appellants produced the relevant records in order to establish that the goods were supplied accompanied by invoices' which are not considered by the lower authorities. He also relied upon the decision of the Division Bench of the Tribunal in the case of Aarti Steels Ltd. Ors. v. CCE, Ludhiana Ors. reported in 2009 (239) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in it has been reported that 500 vehicles are running in Punjab State on fake registration. In the present case, the Commissioner (Appeals) changed his mind on the ground that the same practice is still prevailing as the appellants have not taken any remedial action to amend the said mistake. In my view, demand of duty and penalty cannot be set aside/upheld on the basis of Newspaper report. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid inputs were actually received in the factory of production and used in the manufacture of dutiable goods. In these cases, as the Revenue by producing evidence of transporter and enquiries from transport office established that the vehicle numbers mentioned in he invoices are not of trucks or the transportation of goods is denied, therefore, the credit was rightly denied. In other cases rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were actually received in the factory and used in the excisable goods. In these circumstances, the impugned orders are set aside and the matter is remanded to the adjudicating authority to decide afresh in view of the decision of the Tribunal in the case of M/s. Ranjeev Alloys (supra). The appeals are disposed of by way of remand." 5. In view of the above decision and after considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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