Rajputana Stainless Ltd vs Vadodara-Ii on 17 March, 2022
and in case of M/s. Shree Jagdamba Castings (P)
Ltd. v. CCE, Bhopal, 2006 (206) E.L.T. 695 (Tri.-Del.) it has been held that
the credit availed on the basis of invoices issued by the registered dealer,
cannot be denied on the ground that the transporters have admitted the fact
of non-transportation of the goods and the addresses of truck owners were
found to be fake.