TMI Blog2007 (3) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Kamaljit Singh, Advocate, for the Respondent. [Order]. Heard both sides. Since common issue is involved in all these appeals therefore, they are being taken up together for disposal. 2. The Revenue filed these appeals against the impugned order whereby penalties imposed on the dealers were set aside. The respondents are dealers registered with the revenue department and they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no evidence on record to show that the manufacturers have used some alternative raw material than which was mentioned in the invoices. The Commissioner (Appeals) further held that the RT 12 returns were duly filed by the present respondents as well as the manufacturers to whom the inputs were supplied along with the relevant documents and the same were assessed. In the present appeals, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the documents including (the invoices under dispute) on the basis of which the Modvat credit has been availed and utilized . 5. The above findings, which are based on evidence, are not under challenge in the present appeals. These findings show that the inputs supplied were duly received by the manufacturers and the same were used in the goods manufactured which were cleared on payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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