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    <title>Appellant Denied CENVAT Credit Due to Bogus Transactions with M/s Sidh Balak Enterprises; No Goods Received.</title>
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    <description>Denial of CENVAT Credit - transactions of the appellant company with M/s Sidh Balak Enterprises are bogus and as such no goods had been received by them and hence the Cenvat credit has been rightly denied. - AT</description>
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      <description>Denial of CENVAT Credit - transactions of the appellant company with M/s Sidh Balak Enterprises are bogus and as such no goods had been received by them and hence the Cenvat credit has been rightly denied. - AT</description>
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