2016 (6) TMI 1012

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....indal, Member (Judicial) Sh. Naveen Bindal, Kamaljeet Singh, Abhinav Kansal, Gaurav Aggarwal, Advocates, for the appellant Shri M. R. Sharma, A.R., for the respondent ORDER The appellants are in appeal against the impugned orders denying the credit on inputs received by them on the premise that the vehicles used for transportation of the goods are not capable of transportation of the g....

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....lants are not capable of for transportation of goods as these vehicles registration numbers are of two wheelers /light motor vehicles. Therefore, it was alleged that the appellants have not received the inputs consequently they are not entitled to credit on the said inputs. Various show cause notices were issued to the appellants. Consequently the demands of duty alongwith interest confirmed and p....

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....in the invoices were not capable of transportation of the goods. In fact during the impugned period, the owner of vehicles had transported the goods used fake vehicles number to avoid local taxes to that effect they have produced the newspaper report which admits the during the impugned period, the owner of vehicles had transported the goods used fake vehicle registration number and a drive was la....

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....ered the submissions made by the appellants. In the circumstances, the impugned order, are to be set aside and the matter is remanded back to the adjudicating authority to consider the evidence of newspaper report and thereafter pass an appropriate orders. The similar order has been passed in the case of Aarti Steels Ltd. vs. CCE, Ludhiana-2009 (239) ELT 51 (Tri.- Del.). 4.  On the other h....