2007 (10) TMI 465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i C. Lama, JDR, for the Respondent. [Order]. - The brief facts of the case are that the appellants are engaged in the manufacture of Decorative/Industrial and other laminates and availed Cenvat credit amount Rs. 17,265/- and education cess of Rs. 346/- on four invoices issued by M/s. Keetex, Jayasingpur who was a trader. They were however issued a show cause notice stating that M/s. Keetex, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tribunal in the case of Rishabh Industries vide Order No. A/591/2007/C-II(EB) dated 20-8-2007, Parasrampuria Synthetics Ltd. v. Commissioner of Central Excise, Jaipur -  2005 (191) E.L.T. 899 (Tri.-Del.) and Commissioner of Central Excise, Vadodara-I v. Hylite Cables - 2007 (212) E.L.T. 284 (Tri.-Ahd.) wherein it was held that the recipient of inputs cannot be denied the credit for the mista....