2011 (7) TMI 994

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..... 1. The appellants are in appeal against the impugned order wherein Cenvat Credit availed by them on inputs have been denied and penalty of equivalent amount of duty has been imposed. 2. The brief facts of the case are that the appellants are engaged in the manufacturing business of motor vehicle parts. During the course of manufacturing activity, they are procuring inputs such as H.R. Sheets. For .....

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..... ority. Therefore, the appellants are in appeal before this Tribunal. 3. Shri B.I. Narsimhan, Advocate, learned Counsel appeared on behalf of the appellants and submitted that there is no dispute that the appellants have placed purchase order for H.R. Sheets and in fact they have received these H.R. Sheets under the cover of invoices wherein inadvertently H.R. Sheets are mentioned as C.R. Sheets. .....

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..... rib Delhi). Therefore, he prayed that the impugned order is to be set aside. 4. On the other hand, learned DR appeared on behalf of the Revenue and submitted that by putting C.R. Sheets on the invoice description of the goods changed as both H.R. Sheets and C.R. Sheets are different items, therefore, there may be mala fide intention on the part of the supplier or by the appellants to avail inadmi .....

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..... ed H.R sheets in their factory which have been used by them in the manufacture of their final products. The only description mentioned in the invoice is C.R. Sheets instead H.R. Sheets. As per provisions of Rule 7(1) (a) where it has been clarified that the documents contains the details of duty or service taxable, description of the goods or assessable value, Central Excise or Service Tax registr .....

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..... H.R. Sheets and the H.R. Sheets and H.R. Coils are the same. As the ratio laid down by the Tribunal in that case. Although the submission of the learned Advocate that the description of the goods different but the fact is not denied, the appellants received the goods, therefore, the appellants are entitled to take credit. Hence, the impugned order is set aside and the appeal is allowed with conseq .....

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