2019 (4) TMI 1142

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.....)  for the Revenue ORDER Per Shri P. K. Choudhary : This appeal has been filed by the Appellant against the impugned Order-in-Appeal No.82/Kol.V/2018 dated 12.06.2018.  2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of T.C.Tips Insert Tool Holder and T.C.Tools classifiable under Chapters 82 & 84 of the First Schedule to the Centr....

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....e appeal filed before him.  Hence the present appeal before the Tribunal. 3. The ld.Consultant appearing on behalf of the appellant, submits a Certificate from the Chartered Accountant.  He further submits that the appellants are also registered from the same premises as a Dealer by the Central Excise Authorities and the Dealer's Registration Number was wrongly incorporated by the man....

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..... for the Revenue reiterates the discussions and findings of the impugned order. 5. Heard both sides and perused the appeal records. 6. I find that the appellant had availed credit based on the invoices issued by their supplier, but registration number mentioned in the invoices was that of their registered dealer premises. I find that Dealer's Registration number was wrongly incorporated by ....

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....he registered dealer and the defects have been subsequently rectified.  I also find that there is no dispute that the goods were received by them and were duty paid and covered by the invoices issued by the manufacturer/supplier.  There is also no dispute that the appellant had received the goods in their factory and duly accounted the same in their Statutory Registers.  There is al....