2015 (6) TMI 1007

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..... Kaushik, Advocate For the Respondent : Shri G R Singh, AR ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned orders. Appeal No. E/673/2012 is against the order of denial of cenvat credit to the appellant on the strength of six invoices issued by M/s. Regal Metals & Ferro Alloys and consequently demanding duty along with interest and imposing penalty. 2. In appeal No. .....

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..... al Metals & Ferro Alloys, it was found that the manufacturer-supplier and first stage dealer has shown the description such as SS flat v straight in coil form or wire rods in coil form. A case has been made against the appellant on the basis of invoices to allege that the description of the goods is not same in all the manufacture's invoices with the second stage dealer. Therefore, appellant is no .....

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..... e duty to the second stage dealer on the impugned goods and availed cenvat credit. He also submits that the understanding of the second stage dealer is that the SS flat, wire rods in coil form are only steel rods. Therefore, while issuing invoices to the appellant, they have given the description as steel rods instead of SS flats/ wire rods. It is also submitted that rate of duty on both the items .....

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..... 6. Heard the parties. Considered the submissions and perused the records. 7. On being asked, the manufacturer supplier invoice was not provided for verification as same is not relied upon documents. When the manufacturer invoices has not been relied to allege against the appellant that they have taken inadmissible cenvat credit on the strength of second stage dealer invoices, the foundation of .....

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..... has received the goods in their factory against duty paid invoices, therefore, they have correctly taken the cenvat credit. In these circumstances, I hold that appellant is not required to reverse the cenvat credit. Consequently, appeal No. E/673/2012 stand allowed by setting aside the impugned order. Consequently, Appeal No. E/674/21012 also stands allowed as consequential relief of Appeal No. E/ .....

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