2016 (10) TMI 910

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aged in the manufacture of Iron Ore Concentrates liable to central excise duty. They were also availing cenvat credit of duty paid on inputs, input service and capital goods in terms of Cenvat Credit Rules, 2004. The dispute in the present appeal relates to mainly the correctness of documents covering the import and local procurement of various capital goods for availing credits. The proceedings initiated against the appellants to deny the credits were mainly on the ground of improper documentation. 2. We have heard both the sides and perused the appeal records. 3. A credit of Rs. 79,45,282/- was disallowed on the ground that the bills of entry are showing the address of the Head Office of the appellant at Mumbai. It is seen that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch denial. 6. An amount of Rs. 2,01,236/- was disallowed on invoices consigned to Essar Steels Ltd., Vishakhapattanam. It is submitted by the appellant that there is no dispute about the receipt and utilization of the capital goods at the appellant s plant. As the documents contain full details of the product, duty paid on the same and the full address of the appellant/supplies issuing the invoice, the credit cannot be denied to the appellants. We find no legal justification for denying the credit in such situation. Similar is the case for denial of credit of Rs. 1,52,422/- (invoices consigned to Vishakhapattanma/Kirandul and invoices consigned to Chitrakund). 7. In respect of invoices consigned to Essar Steel India Ltd., Chitrakonda, in....