2017 (6) TMI 100

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....ellant Dr Ezhilmathi, A.R. - For the 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 (fer....

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....mand of ineligible cenvat credit of Rs. 48,889/-, 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. A....

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.... it is not in the name of the factory is not 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 ....

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.... 2) High Tech Inks P Ltd Vs CCE Daman  [2013(296)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 appella....