2017 (6) TMI 899

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..... Sharma, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein Cenvat Credit availed by them on inputs have been denied and penalty of equivalent amount of duty has been imposed. 2. The brief facts of the case are that the appellant is engaged in the manufacturing business of motor vehicle parts. During the course of manufactu....

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....peal before this Tribunal. 3. Ld. Counsel for the appellant submits that in the case of Omax Autos Limited - 2012 (280) ELT 440 (Tri. Del.), on the same issue, this Tribunal held that appellant is entitled to avail Cenvat credit. Therefore, she prays that impugned order is set-aside. 4. On the other hand, ld. AR supported the impugned order. 5. Heard both the parties and considered the su....

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....ovisions of Rule 7(1)(a) where it has been clarified that the documents contains the details of duty or service taxable, description of the goods or assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, name and address of the factory or warehouse or premises, the assessee is entitled to take cenvat credit. Although the description of the goods does....