2008 (5) TMI 106

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....nt. [Order] - Heard both sides. 2. Appellants filed this appeal against the impugned order whereby demand was confirmed after denying the credit on the ground that vehicle number mentioned in the invoices under which inputs were received are not of trucks and the registered dealer had not received the inputs, hence, the appellants had not received the inputs. Penalties were also imposed. 3. Con....

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....the invoices are not sustainable. There is no evidence on record that the appellants procured the raw material from some other source which are used in the manufacture of final product. Therefore, credit cannot be denied. 4. Contention of the Revenue is that inquires were made from the transport office regarding registration of truck number mention in invoices under which inputs were received by ....