2016 (12) TMI 333

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....p; This appeal is filed against OIA No.CCEA-SRT-II/SSP-327/u/s 35A(3)(Final Order), dt.22.03.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat-II. 3.  Briefly stated the facts of the case are that the Appellant had availed total CENVAT credit of Rs. 3,54,631/- during the period April 2008 to December 2009 on the invoices issued in the name of their loan licencee M/s Lekar Pharma.&....

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....ly endorsed by the input supplier.  It is his contention that there is no dispute about the receipt of the inputs/input services in the factory and its utilization in the manufacture of finished goods. Therefore, the CENVAT Credit cannot be denied on the invoices/documents corrected later, entering the Appellants name in the same.  He submits that even though the corrected invoices/docu....