2017 (5) TMI 1443

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....R.)  for the Revenue ORDER Per: Shri P. K. Choudhary This appeal is filed by the appellant against the Order-in-Original No.61/Commr./BOL/2010 dated 07.10.2010 passed by Commr. of Central Excise, Bolpur. 2. Briefly stated the facts of the case are that the appellants are engaged  in the manufacture of Kraft Paper classifiable under Chapter 48 of the first Schedule to the Cent....

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....e credit was not available on the ground that the goods are not received by the appellant.  It is contended by the appellant that the goods covered by the 15 invoices were received by the appellant in the year 2008-09 and the credit was availed in 2009-10.  Regarding the balance amount of the CENVAT Credit  on capital goods, it is submitted that the appellant produced the Chartered ....