2018 (2) TMI 727

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for Appellant Shri Mohd Altaf (Asstt. Commr.) AR, for Respondent Per: Archana Wadhwa After rejecting the request for adjournment we proceed to decide the appeal, inasmuch as a short issue is involved. 2. After hearing the learned DR and after going through the impugned order, we find that the appellant are engaged in the manufacture of sugar and molasses and availed the Cenvat Credit on capita....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the capital goods, approached their jurisdictional Superintendent and Inspector for endorsing of the invoices in favour of the present appellant. The said officers endorsed the invoices and on the basis of the same the appellant received the capital goods as also availed the credit. Revenue's stand is that instead of endorsing the invoices M/s Sahyadri Sahkari Sahkkar Karkhana Ltd. should have iss....