2007 (5) TMI 523

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....van, Advocates, for the Appellant. Shri H.K. Thakur, Jt. CDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellant manufactures machinery parts from steel sheets. For that, it receives steel sheets from M/s. Hero Cycles and other parties. Cenvat credit is available to the appellant in respect of the steel sheets received and the appellant had been availing of t....

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....plier described its product as CR sheets because it had carried out some cold rolling processes on the HR sheets used by it. The contention of the appellant was that the discrepancy in description so resulting is no basis for denying credit as there is no dispute that the input received from Hero Cycles had actually been used for production and clearance after payment of duty. This contention was ....