2014 (10) TMI 232

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.... Shri P.K. Sharma, AR, for the Respondent. ORDER The appellant is engaged in the manufacture of aluminum alloy ingots falling under Chapter 74 of the Central Excise Tariff Act. They were procuring the aluminum sections and aluminum ingots from M/s. Royal Aluminium Company (P) Ltd. under the cover of invoices showing payment of duties and were availing the benefit of Cenvat credit of duty p....

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.... the freight was prepaid. He also clarified that goods received by the appellant from the said manufacturer were found to be sub-standard and as such, the matter was taken up by the supplier and the ultimately they had issued the debit note dated 10-9-2004 to M/s. Royal Aluminium Company (P) Ltd. He further submits otherwise also that goods manufactured by the M/s. Royal Aluminium Company (P) Ltd.....

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....f invoice No. 13 and 14 both dated 5-5-2004 were entered in the RG 1 part 23A register and were issued for use either on the very same day or on the next date. However, he has observed that since the debit note for the lower quality goods was issued by the appellants, after a period of 4 months from the date of receipt and use of the inputs in the factory, and inasmuch as the raw materials receive....