2009 (2) TMI 608

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....ant. Shri Sansar Chand, DR, for the Respondent. [Order]. -  Cenvat Credit of Rs. 3,26,400/- availed on the strength of invoice nos. 44 and 45, both dated 17-6-2002, issued by M/s. Satvik Industries, and invoice nos. 6 and 7, both dated 6-7-2002, issued by M/s. Asha Chemicals, for supply of PVC compound, has been disallowed on the ground that, no goods were received by the appellants ....

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....hat goods covered by the above four invoices were received in the appellant's factory and issued for use in the manufacture of their final products. The stock ledger for the month of June, 2002 shows that 13000 kgs of PVC compound and 12800 kgs of the same item were entered on 28-6-2002. The document numbers entered in the stock ledger are 446 and 447, which are the numbers of the requisition-cum-....

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.... were not manufactured by M/s. Agarwal Plastic (India) and supplied to the appellants through M/s. Satvik Industries and M/s. Asha Chemicals. There is also no evidence in the form of statement of transporters to support the case of the Department regarding non-receipt of inputs by the appellants. 3. Since the documentary evidence on record produced by the appellants clearly shows that inpu....