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TMI Blog2010 (1) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... Department against the order of the Commissioner (Appeals) No. 113/CE/DLH/2007, dated 15-10-2007. 2. None appears for the respondent. However, on behalf of the respondent, written submissions in the form of paper book has been filed with the request to consider the same while deciding the appeal by the Department. Heard the learned SDR. 3. The respondent is a manufacturer of switchgears Luminar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual supply of the goods; the investigation conducted with the transporters, whose vehicles were mentioned in the invoices, clearly indicate that the said vehicles were not used for transport and were not capable of transporting the quantity of materials mentioned in the invoices. In view of the above, the statement on behalf of the assesses that they have received the material and paid for the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the goods revealed that there was no transportation involved. Mere supply of invoices, without supplying the goods, M/s. Swastik Industries was not entitled to pass on the credit. Under these circumstances, the invoices issued by M/s. Swastik Industries cannot be considered as documents entitling the recipient of the documents eligible for taking the credit. The statements of these persons ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.-Del.)] which has been upheld by the Hon'ble High Court of Punjab and Haryana [2009 (247) E.L.T. 27 (P & H)] is appropriate to the facts of the present case. 7. Therefore, the finding of the Commissioner that extended period of five years for demanding Cenvat credit cannot be invoked is erroneous as M/s. Swastik Industries has not supplied the material, and therefore, the question of recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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