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2009 (8) TMI 909 - AT - Central ExciseCENVAT credit - bogus invoices - it was alleged that the SSMIPL has purchased the goods from Beldev Ship Breakers (who is not existing since long) - Held that: - The revenue has failed to bring the evidence on record that “the respondent has contravened the provisions of law”. The revenue arrived on the conclusion without investigation and evidence - the department did not bother to investigate the matter relating to the other seven invoices. Moreover, the department did not bother to investigate the actual vehicle numbers used in transportation of goods to the place of the respondent - appeal dismissed - decided against Revenue.
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