2018 (5) TMI 867

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.... AR for the Respondent Per Ms. Archana Wadhwa : After hearing both the sides, I find that the appellant is engaged in the manufacture and clearance of 'aluminium and articles thereof at their site at Korba, Chhattisgarh. They were job worker, working from said site only and after receiving the various inputs, and availing the cenvat credit, such goods are transferred to job workers for furth....

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....rved that name of the appellant has been introduced subsequently by hand and as such, there if manipulation in respect of said invoices in which case, the benefit cannot be allowed. Accordingly, he dropped the demand of Rs. 18 lakh approx. and upheld the demand of Rs. 9 lakh approx. On appeal, the said demand was confirmed by the Commissioner (Appeals). Hence, the present appeal. 4. I have gone....