2015 (10) TMI 1664

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....he Respondent. ORDER The appellant is in appeal against the impugned order wherein Cenvat credit has been denied on the items namely steel wire and HB redraw wire on the premise that the procurement price of above items is more than 25% the selling price of finished goods and the truck number mentioned by the supplier in their invoice and truck number mentioned in GR do not match. Therefore, sho....

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.... GR, it is explained by the appellant that during the course of investigation itself supplier of goods supply the goods upto their godown and from there goods were transported by the transporter of the appellant. In the Invoice supplier mentioned the truck number which carried the goods up to the godown and from godown the transporter carrying goods in another truck having different vehicle number....

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....s, (b) there is mis-match of vehicle number on invoice and GR. Although the appellant has explained both the issues, during the course of investigation, by saying that average price of finished goods is much higher than the average price of raw material and the supplier has transported the goods up to his godown in his own truck and also have explained to the investigating team. Thereafter, the go....