TaxTMI 
TaxTMI 
2017 (6) TMI 100
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....he Respondent ORDER The present appeal is directed against the impugned order dated 29.06.2015 passed by Commissioner (Appeals) wherein the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellant are a public sector undertaking engaged in the manufacture of NP 20:20 (fertilizer) falling under Tariff Heading 31054....
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....889/-, availed on improper invoice, under Rule 14 of Cenvat Credit Rules, 2004, read with proviso to section 11 A(1) of the Central Excise Act, 1944 along with interest under section 11 AB of Central Excise Act, 1944 and imposed a penalty of Rs. 48,889/-, under section 11 AC of the Central Excise Act, 1944 read with Rule 15 of Cenvat Credit Rules, 2004. Aggrieved by the order-in-original, the appe....
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....legally justified. He further submitted that it is well established proposition of law that when the receipt of the goods in the premises of the factory is not disputed then even if the invoices were addressed to the Head Office, the credit is not deniable. He further submitted that the CENVT credit should not be denied for technical lapses and non-endorsement of the invoice is only a ....
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....)ELT 365 (Tri-Ahmd)] 4. After considering the submissions of both the parties, I am of the view that the CENVAT credit taken on the basis of photocopy is not permissible in view of the judgements cited by the learned A.R. Therefore, I reject the CENVAT credit taken on the basis of photocopy. Further I find that the appellant has taken CENVAT credit on the basis of invoices which....