2014 (10) TMI 512

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....nt. Ms. S. Sharma, AR, for the Respondent. ORDER Cenvat credit of Rs. 71,022/- stand denied to the appellant which was availed by them on the basis of cenvatable invoices issued by M/s. Sidh Industries, a registered dealer. The credit stand denied on the ground that the said registered dealer was not found available at the premises disclosed in his registration and his registration was ca....

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....r and shown to have been used in the manufacture of final product cleared on payment of duty. Apart from the general statement of the dealer of the manufacturer, there is no evidence on record to show that inputs were not actually received by the appellant or they have procured the inputs from any other sources. In the absence of inputs, the appellant could not have manufactured their final produc....