2014 (10) TMI 232

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....ondent. 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 paid by M/s. Royal Aluminium Company (P) L....

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....hat 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. was used by them in the manufacture of their....

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....red 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 received by the appellants were used in the factory without ....