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2008 (12) TMI 158 - CESTAT, NEW DELHICenvat Credit – Bogus Invoices – Non receipt of Inputs –the vehicle numbers mentioned on the invoices were either found to be two wheelers or three wheelers etc. i.e. of the vehicles not capable of transporting such quantity of steel products or of trucks, whose owners denied to have transported any goods for - at the time of the officer’s visit to premises while the RG-23 Register was showing some stock, on physical verification, no stock was found in their approved godown - No GRs or bilties were produced - All these circumstances indicate that these were only the paper transactions not involving any actual sale of the goods – Held that credit is not allowed.
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