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2015 (2) TMI 383 - CESTAT NEW DELHICENVAT Credit - Vehicle nos mentioned in invoices were found to be not transported vehicles such as motor cycle, scooter, moped, etc. and in some cases, registration of the vehicles were fake as these were not issued jurisdictional transport authority - Commissioner (Appeals) set aside the Order-in-Original on the basis that the appellants have made payment for the inputs received from the dealer through accounts payee cheque and used the inputs in the manufacture of the final products - Held that:- Following decision of Adhunik Steels Ltd. Vs.CCE, Chandigarh [2009 (7) TMI 1207 - CESTAT NEW DELHI] - Matter remanded back - Decided in favour of Revenue.
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