2007 (1) TMI 399

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....  Heard both the sides. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) has set aside the demand, which was confirmed after denying the credit and also set aside the penalty. 2. The brief facts of the case are that the appellants are working under the Modvat scheme and they received certain raw material under invoices issued by the manufacture....

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....aration is by the supplier/manufacturer of goods and not by the present respondent and there is no evidence on record to show that the present respondent has connived with supplier with intend to evade duty. 4. The contention of the Revenue in the present appeal is that the inputs which are received by the respondents are of non-alloy steel whereas respondent had received the inputs describe....