2008 (9) TMI 786

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..... Excise
S/Shri S.S. Kang, Rakesh Kumar, JJ. M/s Baldev Raj Ram Murthi , M/s Punjab Bearing Inds. Ltd. , M/s Suraj Udyog Ltd., M/s National Industries, M/s Nucon Switchgear Pvt. Ltd., M/s Osha Tools Pvt. Ltd. , M/s Nucon Power Controls Pvt. Ltd., M/s Vikas Engineers, M/s Carsil Auto Products Pvt. Ltd., M/s Moonlight Auto Ltd., M/s Sheet Components Pvt. Ltd., M/s Emkay Industries, M/s Stelco Stri .....

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..... hicles, the transporter of the vehicles denied the transportation of goods, dealers who issued the invoices are not having godown/registered premises. 3. The contention of the appellant is that in these cases the duty paid inputs were received in the factory and were used in the manufacture of final product which was cleared on payment of duty. In such cases the credit cannot be denied on th .....

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..... e 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 the invoices are not of trucks or the transportation of goods is denied, therefore, the credit was rightly denied. In other cases revenue during investigation found that the dealers who issued the invoices had not received th .....

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