2013 (8) TMI 921

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....et 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 impugned order of Commissioner (Appeals), ....

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....ating 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 contractual liability by making the payment of the invoice....

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....e 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 evidence on record reveals that the registered dealer neve....