2018 (5) TMI 1224

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....) - For the Respondent ORDER The present appeal is directed against the impugned order dt. 26/09/2017 passed by the Commissioner (Appeals) whereby the Commissioner(Appeals) has partly allowed the appeal of the appellant and disallowed the CENVAT credit of Rs. 5,643/-. 2.   Briefly the facts of the present case are that the appellant is a manufacturer of optical fibre cables and ....

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....ered to be recovered under Rule 14 of CCR along with interest and equivalent penalty under Rule 15 of CCR was also imposed. Aggrieved by the 010, the appellant filed appeal before the Commissioner(Appeals) who partly allowed the appeal. 3.   Heard both parties and perused records. 4.   Learned consultant for the appellant submitted that the impugned order is not sustainab....

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....n cash transaction. 5.   On the other hand, the learned AR reiterated the finding of the impugned order. 6.   After considering the submissions of both the parties, I find that the Commissioner(Appeals) has wrongly denied the CENVAT credit of Rs. 5,624/- by merely seeing the receipt. The appellant has produced all the documents along with the receipt, which shows. the pay....