2014 (3) TMI 2

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.... the impugned order wherein the credit taken by them was denied on the premise that the inputs received by the appellant were under the cover of endorsed invoices. 2. Brief facts of the case are that the appellants are having two units. The invoice was in the name of their Unit No.1 but the goods were used by the Unit No. 2, therefore the first unit endorsed the invoices of their Unit No.2. The....

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....cuments to avail CENVAT Credit. In this regard he relies on the decision in the case of Paper Products Ltd. vs. CCE Mumbai III - 2003 (159) ELT 823 (Tri-Mum). 4. Heard both sides and considered their submissions. 5. The case law relied upon by the learned A.R.is not relevant to the facts of this case. In that case, the credit was taken on the basis of invoices endorsed by a whole sale dealer....