2016 (12) TMI 326

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....) Sh. V. Gupta, for the appellant Sh. Saurabh Kapoor, Advocate- for the respondent ORDER The Revenue is in appeal against the impugned orders. 2.  Heard the parties 3.  In the impugned order the Ld. Commissioner (A) has dropped demand against M/s Gupta Metal Sheets Pvt. Ltd. and M/s Bharat Metal Industries and also set aside the penalty imposed on M/s Capital Sales. ....

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....ents to deny the credit on the basis of invoices issued by M/s R.K. Enterprises. Consequently, the duty was demanded along with interest and penalties were also imposed on all the appellants by way of adjudication order. The said orders were challenged before the Id. Commissioner (A) who also set aside the orders of the adjudication. Aggrieved from the said orders, the Revenue is before me. 4. ....

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....duced and the said goods have been used for manufacture of final product which have been cleared on payment of duty. In that circumstances, the Ld. Commissioner (A) held that cenvat credit cannot be denied, merely, on the basis of statement of third party. 6.  I have gone through the appeals papers placed before me and the main allegation for denial of credit to the respondent is the state....