2015 (3) TMI 379

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.... For the Respondent : Shri BB Sharma, DR ORDER Per: Archana Wadhwa: The appellants are engaged in the manufacture of white cement and putty. During March, 2003 to August 2003, they availed CENVAT credit of Rs. 28,356/- (Rupees twenty eight thousand three hundred and fifty six only) on the basis of four invoices issued by M/s. Rishabhdev Techno Cables Ltd., a manufacturer located in Daman.....

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....acturers of the inputs raised the cenvatable invoices, giving all the details, including duty payment particulars. The inputs were received by the appellants, who took the credit based upon the declaration made by the manufacturer. The question which arise as to when the manufacturer has given wrong declaration as regards duty payments in the invoices raised by them, whether the credit can be deni....