2015 (10) TMI 1317

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....r the Appellant. Shri V.P. Batra, AR, for the Respondent. ORDER The appellant has filed this appeal against the impugned order denying availment of Cenvat credit on the basis of debit entry in RG 23A Part II amount holding that same is not a proper document to avail Cenvat credit. 2. The facts of the case are that appellant is a manufacturer of power cable from copper rods. The ap....

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.... appellant took Cenvat credit of inputs attributed to finished goods cleared in domestic market by debit entry in RG 23A Part II register. During the course of audit, it was pointed out and show cause notice was issued to deny the Cenvat credit on inputs attributed to finished goods cleared in domestic market which was sought to be denied on the premise that making debit entry in RG 23A Part II re....