2012 (6) TMI 671

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.... of the case in brief are that during the course of audit for the period December 2007 to December 2008, it was noticed that appellant has taken Cenvat credit on capital goods on the strength of Bill of Entry No. 237182 dated 15.5.2008 for Rs. 4,47,570/- which did not bear the name of the appellant but the same was in the name of M/s. Hemani Intermediates (P) Limited (Unit-I). The department took ....

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.... of entry, which is in the name of another unit of the appellant or not and whether the show cause notice cover the issue of difference in description and quantity between bill of entry and Lorry Receipt (LR for short). Since it was found that the matter itself can be decided finally, after hearing both the sides, I waive the requirement of pre-deposit and take up the appeal itself for final decis....

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....ELT 359 (Tri. Del.) to submit that just because the bill of entry is in the name of another unit of the same Company and the other unit did not endorse in the bill of entry, credit cannot be denied. It was also submitted that learned Commissioner (Appeals) has travelled beyond the show cause notice when it was observed that the description and quantity as declared in the bill of entry did not tall....

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....uantity shown in the LR and Tanker receipt etc was 36.70 MT. Learned counsel explained that Phenol cannot be transported as such and therefore, water was added and hence weight has increased. In any case, he submitted that this was not the allegation in the show cause notice and on going through the show cause notice, I find that in the show cause notice in Para-2 it has been mentioned that the in....