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2015 (10) TMI 963 - AT - Central ExciseDenial of CENVAT Credit - whether the appellant is required to be saddled with the duty liability of CENVAT Credit of an amount of ₹ 2,33,311/-, interest thereof and equivalent amount of penalty on the appellant - Held that:- The intention of the appellant is very clear inasmuch as he has reversed the amount of CENVAT Credit attributable to the inputs cleared to their sister by raising duty paying invoice is the only conclusion that can be reached. I find that appellant is saddled with the duty liability of CENVAT Credit when the appellant has not taken CENVAT Credit of the duty paid on quantity which has been cleared to the sister concern. The entire issue is raised an afooting that there is mis-matching of the description by the lower authorities. Both the lower authorities have overlooked the description in its correct perspective, as the invoices which has been raised by the appellant for clearing to their sister concern indicates that the dimension in “inches” while when the goods were imported and the Bill of Entry indicates the description in “mm”. On casual conversion of the dimensions in Bill of Entry and on the invoice I find that there is no difference. - impugned order is incorrect and is liable to be set aside - Decided in favour of assessee.
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