2008 (3) TMI 153

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....SDR, for the Respondent. [Order] - Heard both the sides and perused the records. 2. The issue involved in the instant appeal relates to the disallowance of the Cenvat credit on ten invoices. 3. In relation to four invoices from Sr. No. 5 to 8 of the Annexure to the show cause notice, the Cenvat credit was proposed to be disallowed on the ground that the invoices were consigned to M/s. Ray....

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....s have been received in the factory. This has been upheld by the Commissioner (Appeals). 3.2 I have examined the position in respect of the five invoices as referred to above. I find that the copies of the invoices have not been submitted to prove that the inputs have been received in the factory. These invoices are not in the name of the appellants but in the names of M/s. Raymond Ltd. and M/s....

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.... to endorse the invoice. The Assistant Commissioner, in his findings, has held that the receipt of the inputs is not established on the basis of the documentary evidence and hence the appellants are not entitled to the Cenvat credit in respect of endorsed documents. This has been upheld by the Commissioner (Appeals). 4.1 I find that the excise law does not provide for availment of credit on the....

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....t ruled out. The Assistant Commissioner, in his findings, has held that the receipt of the inputs is not established on the basis of the documentary evidence and hence the appellants are not entitled to the Cenvat credit in respect of the endorsed documents. This has been upheld by the Commissioner (Appeals). 5.1 I find that the excise law does not provide for availment of credit on the basis o....