2013 (11) TMI 955

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t : Shri Kamaljeet Singh, Advocate JUDGEMENT Per Rakesh Kumar: The respondent are manufacturers of M.S. Ingots having their factory at Mandi Gobindgarh. During period of dispute, as per their records, they received steel scrap from a registered dealer M/s. Naveen Ispat, Mandi Gobindgarh. On the basis of invoice issued by M/s.Naveen Ispat, cenvat credit of Rs.54,785/-, Rs.39605/- and Rs.79....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eals being filed to the Commissioner (Appeals) by the respondents, the Commissioner (Appeals) by the impugned order-in-appeal dated 27.10.2010 set aside the Asstt. Commissioner's order confirming the cenvat credit demands and imposing penalties. Against this order of the Commissioner (Appeals), these three appeals have been filed by the department. 2. Heard both the sides. 3. Shri R.K. Mishr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d respondents. He, therefore, pleaded that the impugned order of the Commissioner (Appeals) is not correct. 4. Shri Kamaljeet Singh, learned counsel for the respondent, pleaded that identical facts and identical issue are involved in the case of Swastick Steel Works (supra) decided by the Hon'ble Punjab & Haryana High Court vide judgement reported in 2009 (243) ELT 343 (P&H) wherein Hon'ble Hig....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... octroi receipts issued by Khanna City Municipality which are in respect of entry of the consignments with the same description of the goods, truck number and quantity as that shown in the invoices issued by Naveen Ispat. However, it is seen that octroi receipts issued by Khanna City Municipality do not show the consignor's name and no inquiry has been conducted with the drivers of the trucks. It ....