2014 (4) TMI 716

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..... m doubt in as much as the statement of the authorised signatory of the appellant clearly indicates as being confronted with the report from RTO, he has admitted the vehicles were in capable of carrying the quantity of inputs as mentioned against the invoices. At the same time, we also find that the invoices which are attached to the appeal memoranda indicate vehicle numbers and weigh bridge slips. .....

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..... invoices facilitating the purchase to avail cenvat credit which were ineligible as the material/input was not supplied along with the invoices. 2. After considering the submissions made by both sides and perusal of the records, we find that the issue is not free from doubt in as much as the statement of the authorised signatory of the appellant clearly indicates as being confronted with the repo .....

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