https://www.taxtmi.com/caselaws?id=122588 The Tribunal found that the discrepancy in nomenclature between the input supply invoices and the appellant's records should not be a basis for denying Cenvat credit. It was clarified that the raw material supplier processed HR sheets by cold rolling before supplying them to the appellant, labeling them as cold rolled, whereas they were indeed HR sheets fulfilling the order requirements. As there was no evidence that the materials received were not utilized for production, the Tribunal held that the revenue's demand was not prima facie sustainable. Consequently, the stay applications were allowed, and recovery was stayed pending appeal disposal. en-us Mon, 21 May 2007 00:00:00 +0530 Tue, 14 Aug 2012 17:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122588 The Tribunal found that the discrepancy in nomenclature between the input supply invoices and the appellant's records should not be a basis for denying Cenvat credit. It was clarified that the raw material supplier processed HR sheets by cold rolling before supplying them to the appellant, labeling them as cold rolled, whereas they were indeed HR sheets fulfilling the order requirements. As there was no evidence that the materials received were not utilized for production, the Tribunal held that the revenue's demand was not prima facie sustainable. Consequently, the stay applications were allowed, and recovery was stayed pending appeal disposal. Case-Laws Central Excise Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122588