2010 (1) TMI 441

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....er (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 113/CE/DLH/2007, dated 15-10-2007. 2. None appears for the respondent. However, on behalf of the respondent, written submissions in the form of paper book has been filed with the request to consider the same while deciding the appeal by the Department. Heard the learned SDR. 3. The responden....

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....t they have only issued invoices without actual supply of the goods; the investigation conducted with the transporters, whose vehicles were mentioned in the invoices, clearly indicate that the said vehicles were not used for transport and were not capable of transporting the quantity of materials mentioned in the invoices. In view of the above, the statement on behalf of the assesses that they hav....

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.... which were shown to have been used for transport of the goods revealed that there was no transportation involved. Mere supply of invoices, without supplying the goods, M/s. Swastik Industries was not entitled to pass on the credit. Under these circumstances, the invoices issued by M/s. Swastik Industries cannot be considered as documents entitling the recipient of the documents eligible for takin....

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....f Ranjeev Alloys Ltd. [2009 (236) E.L.T. 124 (Tri.-Del.)] which has been upheld by the Hon'ble High Court of Punjab and Haryana [2009 (247) E.L.T. 27 (P & H)] is appropriate to the facts of the present case. 7. Therefore, the finding of the Commissioner that extended period of five years for demanding Cenvat credit cannot be invoked is erroneous as M/s. Swastik Industries has not supplied the m....