2015 (6) TMI 1007

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....) For the Petitioner : Shri J P Kaushik, Advocate For the Respondent : Shri G R Singh, AR ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned orders. Appeal No. E/673/2012 is against the order of denial of cenvat credit to the appellant on the strength of six invoices issued by M/s. Regal Metals & Ferro Alloys and consequently demanding duty along with interest ....

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....being conducted in the premises of M/s. Regal Metals & Ferro Alloys, it was found that the manufacturer-supplier and first stage dealer has shown the description such as SS flat v straight in coil form or wire rods in coil form. A case has been made against the appellant on the basis of invoices to allege that the description of the goods is not same in all the manufacture's invoices with the seco....

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....they have received. The appellant has paid the duty to the second stage dealer on the impugned goods and availed cenvat credit. He also submits that the understanding of the second stage dealer is that the SS flat, wire rods in coil form are only steel rods. Therefore, while issuing invoices to the appellant, they have given the description as steel rods instead of SS flats/ wire rods. It is also ....

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....lant is not entitled to take the cenvat credit. 6. Heard the parties. Considered the submissions and perused the records. 7. On being asked, the manufacturer supplier invoice was not provided for verification as same is not relied upon documents. When the manufacturer invoices has not been relied to allege against the appellant that they have taken inadmissible cenvat credit on the strength ....