2009 (4) TMI 634

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....he excise audit the appellants could not produce duty paying documents in respect of 108 credit entries taken by them and total amount involved is Rs. 1,73,949/-. At the time of adjudication by the lower authorities, they have produced 89 invoices and the credit of Rs. 1,42,527/- was allowed on the said 89 invoices and for remaining invoices it was observed that there was no endorsement of the buy....

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....f Rule 7 of the erstwhile Cenvat Credit Rules, 2002 (now, Rule 9 of the Cenvat Credit Rules, 2004). The fact that these 19 invoices are available with the appellant and are duly endorsed by the buyers of the goods in favour of the appellant. The department has not disputed the receipt of the goods mentioned in the said 19 invoices and its use in the factory. The amount appealed by the appellant is....