2007 (8) TMI 195

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....proposing to disallow Cenvat credit of Rs. 46,547/-. It has been alleged that the appellant availed Cenvat credit vide RG-23A Pt. II entry Sl. No. 36 dated 30th June 2003 against Invoice No. 401 dated 17-8-02. It was contended by the appellant that the inputs covered by the said invoice were received by them and entered in RG 23 Part I on 18-8-2002. Subsequently, the input was sent to job worker f....

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....er is reproduced below "On inquiring from the Range regarding the veracity of the submissions made by the assessee, the Ranger Superintendent vide letter C/No. 20- C.E/SF/R-IV/D-IV/2000/I, dated 1-4-2004 intimated that the assessee had sent 5.195 MT of inputs for job work vide challan No. 09 dated 19-8-2002. He has also informed that after the job work done the goods under reference were receiv....