2018 (7) TMI 516

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....B.N. Chattopadhyay, Consultant - FOR APPELLANT(S) Sri D. Haldar, A.C. (A.R.) - FOR THE RESPONDENT(S) ORDER Per P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant company  M/s. Solux Galfab Private Limited is engaged in the manufacture of Tower and Tower components classifiable under Chapter 73 of the CETA. 2. A Show Cause Notice dated 24.12.2014 was issu....

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....ppeals. 4. Heard both sides and perused the appeal records. 5. The Learned Counsel appearing on behalf of the appellants submitted that the appellant placed Orders to M/s. DSL for supply of the material. They paid the amount by cheque and received the goods in their factory duly recorded in the Cenvat Account. It is also submitted that the goods were accompanied with Central Excise Invoice i....