2015 (2) TMI 960

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....asami: All these applications are arising out of a common impugned order and therefore they are taken up together for disposal. The adjudicating authority disallowed cenvat credit availed as input credit on outward transportation upto the buyer's premises, demanded interest and imposed penalty. The Commissioner (Appeals) upheld the adjudication order. 2. The Ld. Advocate submits that they ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s the period involved in this case is September 2010 to Jan 2011. He relied on the following Tribunal decisions :- (i) CCE Kolkata VI Vs Vesuvious India Ltd. 2014(34)STR 26(Cal.) (ii) India Japan Lighting Pvt. Ltd. Vs CCE Chennai 2007 (218) ELT 103 (Tri.-Chennai) 4. Heard both sides. On a perusal of copies of purchase orders, invoices submitted by the appellant along with appeal papers and the ....