2020 (7) TMI 182

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....esent for the Respondent: Mr. Bhasha Ram, Authorised Representative ORDER PER ASHOK JINDAL: The appellants are in appeal against the impugned order wherein the credit has been denied to them on the ground that the appellants have received only cenvatable invoices and not the goods. 2. The facts in both these appeals are similar, therefore, both the appeals are disposed of by this common ord....

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....s. Leo Roadlines Pvt. Ltd. Their accountant stated that they have never transported the goods on behalf of M/s Unnati Alloys Pvt. Ltd. On the basis of investigation, a case has been made against the appellants that they have not received goods from M/s. Unnati Alloys Pvt. Ltd and only received cenvatable invoices. Against the said order, the appellants are before me. 4. Heard the parties. 5. Con....