2008 (9) TMI 786

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....28/2005 - 772-818/2008-EX(PB)<br>Central Excise<br>S/Shri S.S. Kang, Rakesh Kumar, JJ. M/s Baldev Raj Ram Murthi , M/s Punjab Bearing Inds. Ltd. , M/s Suraj Udyog Ltd., M/s National Industries, M/s Nucon Switchgear Pvt. Ltd., M/s Osha Tools Pvt. Ltd. , M/s Nucon Power Controls Pvt. Ltd., M/s Vikas Engineers, M/s Carsil Auto Products Pvt. Ltd., M/s Moonlight Auto Ltd., M/s Sheet Components Pvt. ....

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....mbers mentioned in the invoices are not transport vehicles, the transporter of the vehicles denied the transportation of goods, dealers who issued the invoices are not having godown/registered premises. 3.&emsp;The contention of the appellant is that in these cases the duty paid inputs were received in the factory and were used in the manufacture of final product which was cleared on payment of....

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.... in the factory of production and used in the manufacture of dutiable goods. In these cases, as the Revenue by producing evidence of transporter and enquiries from transport office established that the vehicle numbers mentioned in the invoices are not of trucks or the transportation of goods is denied, therefore, the credit was rightly denied. In other cases revenue during investigation found that....