2017 (9) TMI 499

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....eep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER The present appeal is directed against Order-in-Appeal No. 217-CE/LKO/2009 dated 23/11/2009 passed by Commissioner of Central Excise (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were engaged in the manufacture of M.S. Ingots falling under Tariff   Item No. 72061010. They were availing f....

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.... that M/s Kartikeya Enterprises, Kanpur had issued invoices to the appellant to facilitating them to avail and utilize inadmissible Cenvat credit on the strength of fake invoices issued by M/s M. K. Steels 77, N. S. Road, Howrah to M/s Kartikeya Enterprises, Kanpur. Therefore, the appellants were called upon to show cause as to why Cenvat credit amount to Rs. 97,990/- should not be disallowed to t....

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.... the ruling of Hon'ble High Court of Allahabad in  the case of Commissioner of Central Excise, Customs & Service Tax Versus Juhi Alloys reported at 2014 (302) E.L.T. 487 (Allahabad). Further, he has also submitted copies of relevant extract of ledger indicating purchase of said M.S. Scrap by them and entered the same into Cheir books of account and also submitted 3 copies of billties bearing ....

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....hich the appropriate duty of excise, as indicated in the documents accompanying the goods, has been paid. Admittedly, in the present case, the assessee was a bona-fide purchaser of the goods for a price which included the duty element and payment was made by cheque. The assessee had received the inputs which were entered the statutory records maintained by the assessee. The goods where demonstrate....