2007 (2) TMI 65

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....der whereby the credit in respect of capital goods was denied and penalty is imposed on the ground that the appellant availed credit in violation to the provisions of Rule 173Q of Central Excise Rules. 2. The brief facts of the case are that the appellants are engaged in the manufacture of steel ingots and billets and they entered into an agreement with M/s. General Electric Company to undertak....

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....s details of payment of duty, description of the goods, assessable value, name and address of the factory. 3. In the present case, I find that the show-cause notice was issued on the ground that the goods were originally not consigned to the manufacturer in the duty paying documents. 4. I find that in the invoices the goods on account of appellant and were factory address of appellant is men....