2013 (8) TMI 921

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....missioner (Appeals), vide which he has set aside the Order-in-Original confirming the disallowance of CENVAT Credit of Rs. 2,35,624 and penalty of identical amount, revenue has filed the present appeal. I have heard Shri R.K. Mishra, learned AR appearing for the revenue and none appeared for the Respondents. 2. After considering the submission made by the learned DR and after going through the ....

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....hrough investigation or by dispute by the adjudicating Authority. Once the receipt of the goods is proved, the admissibility of the CENVAT Credit on the same could not be denied especially in the view of the fact that the Appellant procured the inputs from the registered dealers under the proper duty paying documents. Further, there is no dispute that the Appellant had not discharged its contractu....

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....e denied simply on the ground that the goods were not the same i.e. being manufactured by M/s. Agarwal as mentioned on the invoices. 3. As such, he has taken note of the purchase invoices and has held in favour of Respondents by observing that Appellants have received the goods from the registered dealer, CENVAT Credit cannot be disallowed to them. 4. The revenue's contention is that the....