TMI Blog2007 (2) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of ₹ 2,17,821/- was allowed. 2. The brief facts of the case are that the respondents are engaged in the manufacture of CR strips and were working under the Modvat Scheme. The appellants were availed credit on the strength of inputs received from M/ s. Majestic Industries Ltd. from the depot and availed the credit in respect of duty paid on the inputs in the year 1996. 3. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent containing all the information was submitted to the Revenue and were assessed and no objection was raised at that time. The contention of the Revenue is that the vehicle numbers mentioned in the invoices are not of trucks and the owner of the vehicles are not traceable. The contention is also that the proprietor of registered dealer, the supplier of input, in his statement submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent had not received the inputs, however, credit was availed on the strength of duty paying documents. The statement of dealer is very clear on this issue which says that they were making transit sales in respect of goods received from their factory. It is also the objection of the Revenue that the transporters were non-existent, therefore, .there is no evidence that the respondent rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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