Appellant's Appeal Dismissed for Lack of Evidence on Input Receipts

The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi due to the appellant's failure to prove receipt of inputs in their factory. The demand of Rs. 46,922 was confirmed based solely on invoices. The Commissioner (Appeals) affirmed this decision, noting the lack of evidence regarding the origin of the inputs supplied.

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The Appellate Tribunal CEGAT, New Delhi dismissed the appeal as the appellant failed to prove receipt of inputs in their factory, leading to confirmation of demand of Rs. 46,922 based on invoices only. The Commissioner (Appeals) upheld this decision citing lack of evidence that the inputs were manufactured by the suppliers.

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