TaxTMI 
TaxTMI 
2008 (12) TMI 603
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.... - Brief facts of the case are that on 25-10-2005, a team of the Central Excise officers of H.Q. Preventive, Mumbai-III intercepted two trucks carrying 800 bags of LLDPE Plastic granules of M/s. J.J. Polyplast Ltd., Mumbai. Investigations revealed that M/s. Gayatri Industries, Silvassa purchased 49.5 MT of LLDPE plastic granules of Grade LLN1001XI (Batch No. 36813) manufactured by M/s. Exxo....
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....Original Adjudicating Authority ordered recovery of Cenvat Credit of Rs. 2,50,875/- taken by the appellants along with interest and also imposed equivalent amount as penalty. The Commissioner (Appeals) set aside the order on appeal filed by the appellants and hence the Revenue has filed this appeal against the order of the Commissioner (Appeals). 3. Heard both the sides. Ld. DR pointed out t....
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....ts on record it has been shown that actual duty paid by M/s. Reliance Industries Ltd. was more than the credit taken by the respondents and therefore there is no revenue loss to the Department. He submits that there is no error in the Commissioner (Appeals) order since availment of credit where goods have been received but the invoice is not exactly in their name. Therefore he submits that the rel....