2016 (10) TMI 1091

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....i S.V. Nair, Asstt. Commissioner (AR), for the Respondent. ORDER [Order]. - The appellant availed credit on the invoices, wherein Serial Number of the invoices either not printed or hand written. In one of the invoice credit was taken on Xerox copy of the invoice. For this reason adjudicating authority has denied the Cenvat credit. Being aggrieved by the Order-in-Original, the appellant file....

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....ollowing judgments : (a)     Kamani Tubes Ltd. v. CCE [2001 (134) E.L.T. 665 (T-LB)] (b)     CCE v. Satyen Dyes [2001 (134) E.L.T. 655 (T-LB)] (c)     CCE v. Steelco Gujarat Ltd. [2010 (255) E.L.T. 518 (Guj.)]. 3. Shri S.V. Nair, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of th....

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....on for denying the credit is that the appellant availed credit on the invoice which do not appear printed serial number whereas invoices were numbered duly hand written. In one invoice credit was taken on Xerox copy. I find that except these allegations there is no case of the Revenue that input covered under said invoices were not received by the appellant and not used in the manufacture of final....