2018 (8) TMI 1656

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....ppellant Shri M R Melvin, Supdt (AR) for respondent ORDER 1. The appellants are against order-in-appeal no.NGP/EXCUS/000/APPL/946-947/15-16 dated 26^th February 2016 of Commissioner of Central Excise & Customs (Appeals), Nagpur which modified the order of the original authority to the extent of setting aside redemption fine while confirming recovery of ineligible CENVAT credit of Rs. 6,84....

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....ntative submits that the statements, as well as the evidences, establish that the supplier, M/s S B International, who had procured prime finished goods had under the cover of those goods, issued invoices purporting these to be 'heavy metal scrap'. According to Revenue, the documents relied upon by them to avail credit does not suffice to entitle them to credit in the face of the discrepancies poi....