2008 (8) TMI 305

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.... T. Tiju, JDR, for the Respondent. [Order].- This appeal is directed against Order-in-Appeal No. P-III/BBP/126-127/2006, dated 9-8-2006, vide which the learned Commissioner (Appeals) has upheld the order of the original adjudicating authority, who has denied the credit on the following invoices:- Sr. No. Name of the party Invoice RG 23A Pt-II Credit Remark No. Date No....

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....ng authority. He produces the same before me. 4. On careful perusal of the said documents, I find that the detail as regards the above, the appellant has produced original invoice in respect of Sl. No. 2 and 4 in the table herein above mentioned. These two documents clearly indicate that the goods have been dispatched to the appellant and duty liability has been discharged. Only allegation in t....

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....ave availed the credit. Hence, the Cenvat credits for an amount of Rs. 412/- against invoice No. 685 of Cenlab India Ltd., Rs. 70/- against invoice No. 2566 of Universal Oil-Seals Mfg. Co. Ltd., Rs. 8910/- invoice No. 140 of B.E. and an amount of Rs. 201/- against invoice No. 270 of Space Age Auto Ind. need to be denied and confirmation of such amounts is upheld. Accordingly, the appeal is dispose....