2006 (12) TMI 420

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....der]. - This appeal is filed by the appellant against the Order-in-appeal dated 6-7-2004 against disallowance of Cenvat Credit of Rs. 1,08,198/- and penalty of Rs. 25,000/-. 2. Heard both sides and perused the record. 3. In this case, Cenvat credit was denied on the ground that duty paying documents were not in favour of the appellant. It has been alleged that credit was not taken on....

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....elhi-I -  2003 (56) RLT 529 (CEGAT-Del.) 3       M/s. SAIL v. CCE, Raipur, Order No. 1145/06-SM (BR), dated 24-7-2006. 5. The learned D.R. reiterates the findings of the Commissioner (Appeals). He submits that in this case, the appellants availed credit on the basis of the duty paying documents which are not in their favour. He also submits that the appell....