2015 (4) TMI 1158

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..... procured the goods, if goods were supplied to the appellant along with invoices. No stock taking was done at the end of the appellant. Therefore, without any supportive evidence Cenvat credit merely on the statement of M/s. Gupta and on the allegation of transporting vehicle cannot transport such goods, Cenvat credit cannot be denied - credit allowed - appeal allowed - decided in favor of appella .....

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..... onducted wherein it was found that the vehicle involved are not capable to transport the goods. Therefore, it was alleged against the appellant that they have taken the Cenvat credit on the strength of invoices without receiving the goods. In these circumstances, the show cause notice was issued to deny the Cenvat credit to the appellant. Consequently, demand on duty along with interest and imposi .....

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..... at they have issued invoices and not supplied the goods. Moreover, quantity of 1500 kgs, 2000 kgs and 3600 kgs are not capable to be transported by auto rickshaw. Therefore, Cenvat credit is rightly denied. 6. Heard the parties. Considered the submissions. 7. In this case the denial of Cenvat credit is based on the statement of M/s. Gupta Enterprises that they have not supplied the goods and .....

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