2017 (2) TMI 533

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.... duty paid on inputs and input services. One of the raw materials for manufacture of tyres is Dipped Nylon Tyre Cord Fabrics which is imported and supplied to appellants by M/s. SRF Ltd Mumbai. The appellant availed credit on the invoices issued by M/s. SRF Ltd. y wherein the credit of CVD paid at the time of import of goods at Mumbai Port was passed on by the said document. A show-cause notice was issued to the appellant alleging that the CENVAT credit taken on three dealer invoices issued by M/s. SRF Ltd, Mumbai were improper due to three reasons. One, that the Bill of Entry was issued in the name of M/s. SRF Ltd, Chennai, whereas the corresponding invoices were issued by M/s. SRF Ltd, Mumbai. Second, that the invoices did not have full p....

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....d the credit even though availed at the factory, the same cannot be denied to contend that the defect alleged is not at all fatal so as to deny credit. Further the learned counsel relied upon the decision in the cases CCE, Ghaziabad Vs. Majestic Auto Ltd. 12008(230) ELT 151 (Tri. Del)], Essar Oil Ltd vs. CCE&ST, Rajkot [2014(309) ELT 336 (Tri. Ahmd)] and CCE, Vapi Vs. ITW India Ltd. [2010(17) STR 587 (Tri. Ahmd.)] and contended that even if the documents do not contain necessary details, the credit cannot be denied if it is proved duty is correctly paid and invoices have been properly accounted. 4. Against this, the learned AR Shri M. Chander Bose reiterated the findings in the impugned order. He submitted that the disputed invoices did ....