2005 (5) TMI 192

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.... Rs. 11,018/- to the appellant on a certain quantity of their final product returned by their buyer under a cover of a letter wherein it was stated that a part of the consignment (covered under Invoice Nos. 216 & 228) was being returned on account of the goods not conforming to their specifications. This denial of credit is on the ground that the goods were not received by the appellant under cove....

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.... hand, submits that these invoices do not mention the appellant as the consignee of the goods. It is his submission that production of the relevant duty-paying document is a mandatory requirement for availment of Cenvat credit. It is pointed out that, as per Rule 7 ibid, only the original copy of invoice is the appropriate document for Cenvat purpose. 2. After considering the submissions and ex....