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TaxTMI 
2019 (2) TMI 1022
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....or the Revenue ORDER Per Shri P. K. Choudhary : This is an appeal filed by the Appellant against Order-in-Appeal No.422/S.Tax.I/Kol/2018 dated 27.06.2018. 2. Briefly stated the facts of the case are that the appellant is a manufacturer of induction heating equipments classifiable under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985. Show-cause notice dated 21.1....
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....n behalf of the appellant, submits that they have purchased the inputs on the strength of the invoices containing all the particulars and they are availing the credit of duty on the basis of valid duty paying documents. She submits that the only ground on which the credit is denied is that the invoices bear handwritten serial numbers and the credit has also been taken on the basis of duplicate/pho....
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....hrough at Paras 5.1 and 5.2 of the impugned order. 5. Heard both sides and perused the appeal records. 6. I find that the present issue is squarely covered by the decision of the co-ordinate Bench of the Tribunal in the case of A.A.Trailers (supra). The relevant Paragraph of the said decision is reproduced thus : "4. I have gone through the rival submissions. I find that both the orders-i....