2009 (2) TMI 608

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..... ld not have supplied any PVC compound to M/s. Satvik Industries and M/s. Asha Chemicals - E/26-27/2007-SM - 133-134/2009-SM(BR)(PB) - Dated:- 3-2-2009 - Ms. Jyoti Balasundaram, J. REPRESENTED BY : Shri B.L. Narsimhan, Advocate, for the Appellant. Shri Sansar Chand, DR, for the Respondent. [Order]. Cenvat Credit of Rs. 3,26,400/- availed on the strength of invoice nos. 44 and 4 .....

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..... The appellants sought cross-examination of the above two persons, which was not permitted. Further, the documentary evidence produced by the assessees in the form of stock ledger, RG-23A Part-I Register, and issue slips, clearly bring out that goods covered by the above four invoices were received in the appellant s factory and issued for use in the manufacture of their final products. The stock l .....

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..... the statement of account of the appellant s company. In these circumstances, reliance placed by the authorities below on the closure of M/s. Agarwal Plastic (India) since January, 2002, is not sufficient to conclude that inputs in question were not manufactured by M/s. Agarwal Plastic (India) and supplied to the appellants through M/s. Satvik Industries and M/s. Asha Chemicals. There is also no e .....

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