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2014 (3) TMI 874 - CESTAT NEW DELHIDenial of Modvat credit - vehicle nos. mentioned in the invoices issued by TISCO are registered as scooters, tractors and motorcycles which were not capable to transport quantum of such huge scrap shown in the respective invoice - Commissioner (Appeals) set aside demand - Held that:- there is no dispute about the correctness of the invoices issued by TISCO for their stockyard. Further the invoices issued by the dealers showing movement of the goods from their place to the respondent are also not being disputed. The only dispute is about the correct vehicle nos. mentioned in the invoices issued by TISCO. Revenue has also not disputed about receipt of the inputs of the appellant. In the absence of any allegation as regards the invoices issued by the dealers showing movement of the inputs from his place to the assessee’s factory, I am of the view that the discrepancy, if any, in the invoices issued by the TISCO stockyard will not result in denial of credit to the respondents - Decided against Revenue.
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