2026 (8) TMI 1795

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....ondent : Shri P. Haldar, Authorized Representative ORDER PER R. MURALIDHAR : The Advocate on record has sought adjournment. On going through the file, I find that the issue is in a very short compass. Therefore, I have taken up the appeal itself for disposal with the help of the Learned AR. 2. The issue pertains to denial of CENVAT Credit of Rs.58,518/- for the credit taken by the appe....

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....Adjudicating Authority confirmed the demand. On appeal, the Commissioner (Appeals) has dismissed the appeal. Therefore, the appellant is before the Tribunal. 4. On going through the appeal papers, I find that the appellant has taken the credit on 'half-cut pipes' and 'waste and scrap of pipes' for which the vendor has duly issued the Invoices which can be termed as proper documents in terms of ....