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2017 (11) TMI 238
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....tendent (A.R.) for the Respondent ORDER As per the show cause notice Cenvat credit on input proposed to be denied in view of various discrepancies such as Cenvatable invoices were not addressed to the correct address of the appellant unit, material delivered at different unit, invoices not available, credit availed in excess of admissible, credit does not belong to input, capital goods credi....
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....uently corrected by the supplier of the input therefore no discrepancy were remained. Accordingly Cenvat credit was correctly availed. He submits that in respect of other amount, entire amount was paid therefore penalty under Section 11AC should not have been imposed. He placed reliance on the judgment in case of Avdesh Tracks Pvt Ltd Vs. State of Punjab[2016(342) ELT 513(P&H)]. 3. On the other....
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....appellant. In my view if the documents issued by the assessee suffer from some mistake due to inadvertence the same can be corrected subsequently as the author of the invoices has liberty to correct the documents for any mistake as occurred inadvertently subject to condition the correction is not contrary to the fact. In the present case there is no charge of the department that correction made in....