TMI Blog2015 (6) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoices against which the appellant has taken cenvat credit is the correct invoice and description shown in the said invoice is correct and it is the invoice on which has been suffered duty. Therefore, the appellant is entitled to take cenvat credit on the strength of invoices issued by second stage dealer. Moreover, it is not the case of the Revenue that appellant has not received the goods against these invoices as per the show cause notice. Both the lower authorities have gone beyond the allegation in the show cause notice holding that appellant has received the invoices not the goods. Therefore, finding of both the lower authorities is beyond the scope of show cause notice as the appellant has received the goods in their factory aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of M/s. Regal 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 not entitled to take cenvat credit on these goods. Consequently, the show cause notice was issued and cenvat credit was denied to the appellant along with interest. Consequently, duty was demanded along with interest and equivalent amount of penalty was imposed. During the course of investigation, the appellant reversed the cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Metals Ferro Alloys are not same goods on which duty has been suffered by the manufacturer supplier. Therefore, appellant is not entitled to take the cenvat credit. 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 show cause notice is totally weak. As manufacturer invoices has not been relied, therefore, the invoices against which the appellant has taken cenvat credit is the correct invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
