2015 (3) TMI 424

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....ellant is in appeal against the impugned order wherein input credit on aluminium collapsible tubes was denied to the appellant. 2. The brief facts of the case are that the appellant is a manufacturer of toothpaste. They were receiving aluminium collapsible tubes from M/s. Jyoti Record manufacturing Co. Ltd. During the course of manufacturing they found certain tubes were defective. These tubes ....

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....is also submitted that the defect in the tubes were rectifiable, therefore, without examining the records, it cannot be said that fresh tubes have been supplied. Therefore, impugned order required to be set aside. 4. On the other hand, ld. AR supported the impugned order. 5. Heard both sides. Perused the records. 6. On perusal of the records, I find that Shri P.M. Narvekar, the Quality Co....