2009 (3) TMI 851

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....lant. Shri S. Gautam, DR, for the Respondent. [Order]. -  These appeals are arising out of common order and, therefore, both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of pipes and pipe fittings, ingots, moulds, etc. classifiable under Chapter Heading Nos. 73 and 84 of the Sched....

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....igam Ltd. issued the invoices in the name of customer, M/s. A.S. Steel Traders and consigned to the above registered dealers. He further submits that the registered dealers received the goods and issued the invoices on the basis of the manufacturer's invoice. The appellant availed the credit on the basis of the invoices issued by the registered dealer. He further submits that there is no dispute t....

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....red with the Central Excise Authorities. So, the invoices issued by the registered dealers are not a valid duty paying documents. 5. After hearing both the sides and on perusal of the records, I find that there is no dispute that M/s. Rashtriya Ispat Nigam Ltd. issued invoices mentioning therein the name of the customers as M/s. A.S. Steel Traders and consignees as M/s. Maheshwari Udyog an....