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M/s Indo Shell Mould Ltd. Plant II Versus Commissioner of Central Excise, Coimbatore

2016 (6) TMI 758 - CESTAT CHENNAI

CENVAT credit grant - duty paying document - existence of the name of the corporate office instead of factory - Held that:- The proposition of learned counsel appears to be truthful when the adjudication order and show cause notice is perused. The co .....

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it is left to Department to cause enquiry as to whether basing such invoice the corporate office or any other plant of the appellant has taken credit doubly. In case they find any such wrong claim they are at liberty to initiate proceeding as that m .....

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on behalf of the appellant that although the invoices contained name of the corporate office as the buyer of the goods the goods in question were utilized by the appellant manufacturer. There is no dispute by Department as to such consumption. Added .....

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consumption of the goods are at the same place, that satisfies the condition of the grant of CENVAT credit. Therefore, the adjudication fails to raise any demand of duty, penalty and interest. 2. Revenue supports the adjudication. 3. Heard both sides .....

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