TMI Blog2006 (12) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. - The appellant filed this appeal against the impugned order whereby credit of Rs. 1,10,104/- was denied and penalty of Rs. 25,000/- was imposed. The contention of the appellant is that in the show cause notice, the allegation is that the inputs on which the appellant availed credit, was not received by the appellants. The case of the Revenue is based on the report of RTO that shows that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is that the impugned order is beyond the scope of show cause notice. There is no allegation in the show cause notice that appellants received the inputs and sold the same to other parties without payment of duty or reversing the credit. Therefore, demand confirmed on this ground is not sustainable. 2. The contention of Revenue is that the appellants are manufacturing wire drawing m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in various invoices. The Commissioner (Appeals) further held that the quantity of MS angles, on which credit has been taken, is not required for their production as a small quantity as angels can be used in the manufacture of capital goods like wire drawing machines and rolling mill equipment. As the appellants purchased the MS angels and these goods might not be used in their factory for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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