2014 (3) TMI 785

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...., for the Respondent. ORDER Heard both sides. The appellants filed this appeal against the impugned order whereby a demand of Rs. 73,267/- was confirmed under Rule 57-I of the Central Excise Rules, 1944 after disallowing the credit and penalty of the equal amount was imposed under Rule 57-I(4) read with Rule 173Q of the Central Excise Rules, 1944. 2. The appellants availed the credit....

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....showing payment of duty are not valid duty paying documents. 5. As there is no duty paying documents with the registered dealers showing payment of duty on the inputs which was supplied to the appellants and the appellants availed credit on the strength of invoices issued by the dealers, I find that the appellants failed to show the inputs received by the appellants and have suffered duty,....