2011 (7) TMI 994

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Singh for the Respondent. ORDER 1. The appellants are in appeal against the impugned order wherein Cenvat Credit availed by them on inputs have been denied and penalty of equivalent amount of duty has been imposed. 2. The brief facts of the case are that the appellants are engaged in the manufacturing business of motor vehicle parts. During the course of manufacturing activity, they are ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....firmed the order of the adjudicating authority. Therefore, the appellants are in appeal before this Tribunal. 3. Shri B.I. Narsimhan, Advocate, learned Counsel appeared on behalf of the appellants and submitted that there is no dispute that the appellants have placed purchase order for H.R. Sheets and in fact they have received these H.R. Sheets under the cover of invoices wherein inadvertently....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kay Industries v. CCE [2005] 191 ELT 253 (Trib Delhi). Therefore, he prayed that the impugned order is to be set aside. 4. On the other hand, learned DR appeared on behalf of the Revenue and submitted that by putting C.R. Sheets on the invoice description of the goods changed as both H.R. Sheets and C.R. Sheets are different items, therefore, there may be mala fide intention on the part of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rchase order for H.R Sheets and physically received H.R sheets in their factory which have been used by them in the manufacture of their final products. The only description mentioned in the invoice is C.R. Sheets instead H.R. Sheets. As per provisions of Rule 7(1) (a) where it has been clarified that the documents contains the details of duty or service taxable, description of the goods or assess....