TMI Blog2014 (3) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for respondents. 2. It is seen that respondents who are engaged in the manufacture of non-alloy steel ingots availed Modvat credit to the tune of Rs. 2,58,455/- during the period 28-2-2000 to 6-12-2000 on the strength of invoices received from registered dealers namely M/s. Adhunik Ferro Alloys and Nepa Steels India. The said two dealers had purchased the materials from Tata Iron Steels Co. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. He also observed that there is no dispute about the receipt of material at stockyard of TISCO as also by receipt of the material by the appellant. Accordingly SCN was vacated by him. 5. Being aggrieved with the said order, Revenue filed an appeal before Commissioner (Appeals) who rejected the same. It was observed by the appellate authority that as per statement of assessee, the inputs were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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