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2015 (6) TMI 1007 - AT - Central ExciseDenial of cenvat credit - denial of claim on strength of six invoices issued by second stage dealer - demanding duty along with interest and imposing penalty - Held that:- On being asked, the manufacturer supplier invoice was not provided for verification as same is not relied upon documents. When the manufacturer invoices has not been relied to allege against the appellant that they have taken inadmissible cenvat credit on the strength of second stage dealer invoices, the foundation of show cause notice is totally weak. As manufacturer invoices has not been relied, therefore, the invoices against which the appellant has taken cenvat credit is the correct invoice and description shown in the said invoice is correct and it is the invoice on which has been suffered duty. Therefore, the appellant is entitled to take cenvat credit on the strength of invoices issued by second stage dealer. Moreover, it is not the case of the Revenue that appellant has not received the goods against these invoices as per the show cause notice. Both the lower authorities have gone beyond the allegation in the show cause notice holding that appellant has received the invoices not the goods. Therefore, finding of both the lower authorities is beyond the scope of show cause notice as the appellant has received the goods in their factory against duty paid invoices, therefore, they have correctly taken the cenvat credit. - Decided in favour of assessee
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