2011 (6) TMI 422

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.... No.156(DK)CE/JPR-I/2009 dated 22.7.2009. 2. Heard both sides. 3. The investigation by the officers against M/s.R.M.Mittal Steel (P) Ltd by way of visit to the factory premises on 27.12.07 indicated that there was shortage of 40.960 MT of MS Ingots. The investigation revealed that out of 40.960 MT, 30.960 MT were sent to M/s.Premier Bars (P) Ltd, (the present respondents) on two invoices bearing....

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....lved including 25% of the penalty and the matter stands closed at their end. The present dispute relates to eligibility to credit to the respondents. The original authority held that instead of genuineness invoices, parallel invoices were issued when the goods were removed on 27.12.07 and therefore the benefit of credit cannot be allowed to the respondents and accordingly he demanded duty of Rs.1,....

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.... under authenticated invoices and taken credit accordingly. 6. I have carefully considered the submissions and perused the records. The reasoning of the Commissioner (Appeals) in allowing the appeal of the respondents is reproduced below:- "It is observed that when inputs have been received on the strength of proper invoices specified under Rule 9 of Cenvat Credit Rules, 2004 wherein duty partic....