2015 (3) TMI 1253

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....Appellant. ORDER This is an appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal dated 22-1-2014 [2015 (327) E.L.T. 545 (Tribunal)] (Annexure A-4) dismissing the appeal against the order of the Commissioner (Appeals). 2. The appellant contended that the respondent had wrongly availed of Cenvat credit in respect of certain goods which were actually meant for M/....

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....he revenue. The arrangement was, therefore, genuine. Mere change in the name of the consignee in the invoices of M/s. Amritsar Crown Caps Ltd. to the respondent makes no difference. It is also important to note, that it is recorded by the Commissioner (Appeals) that this view has not been contested by the department. 4. The appellant had contended in the assessment proceedings and before the....