2017 (8) TMI 351

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....d Representative ORDER Per: Dr D.M. Misra, Heard both sides. 2. This is an appeal filed against OIA-SRP/48-49/VAPI/2013-14 dt 02/05/2013 passed by the Commissioner of Central Excise (Appeals) -VAPI. 3. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods viz., different types of Industrial Oils, Lubricating Oils etc., falling....

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....ower. It is his contention that necessary Serial Numbers of the motors were reflected on the respective invoices issued by the dealers. The dealers also issued commercial invoices, which indicates the pump sets, including the motors on which CENVAT Credit had been passed. In the impugned order, the credit was denied observing that the description of capital goods mentioned in the commercial invoic....

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....erated the findings of the Ld. Commissioner (Appeals). 6. I find that CENVAT credit availed by the appellant on motors of different Horse Powers were denied to them on the ground that the commercial invoices and purchase orders placed by the appellant, on the supplier company, mention pump sets, whereas the dealer's invoices on which credit availed by the appellant, shows only motors. On going ....