2012 (12) TMI 677

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..... e to show that from the origin to destination the goods travelled and reached nor there was any evidence to show that the goods were used in the manufacture of final products.- disallowance of cenvat credit confirmed - Against assessee. - Excise Appeal No. 3176 of 2009-SM - Final Order No. 875/2012 SM(BR) - Dated:- 18-6-2012 - D.N. Panda, J. Hemant Bajaj, Adv. for the Appellant R .....

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..... cond appeal raised plea that statement of Shri Rupesh Bansal proprietor of M/s. Bhagwati Trading Co. did not implicate the appellant since inputs were received in the factory. According to the appellant, when payments were made for the inputs, there cannot be denial of cenvat credit. 3. Ld.DR on the other hand supports the order of the authorities below. 4. Records revealed that appellant is m .....

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..... tory evidence. Therefore section 14 evidence gathered from Shri Rupesh Bansal remained un-refuted. Revenue's basis of adjudication could not be demolished by the appellant. There was no credible evidence to show that from the origin to destination the goods travelled and reached nor there was any evidence to show that the goods were used in the manufacture of final products. In such a situation, t .....

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