2016 (7) TMI 595

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..... the impugned order denying cenvat credit to the appellant on the premises that description of the goods disclosed in the invoice as M/S. Scrap which is not the raw material for the appellant. 2.  The facts of the case are that the appellant is manufacturer of MS Rounds/bars and the main raw material in MS Ingots. The appellant procured MS Ingots from M/s NKH Alloys Ludhiana. In the descript .....

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..... of M/s NKH Alloys Ludhiana certifying that the invoice issued for the raw material, namely M.s Ingots instead of M.S. Scrap. In that circumstances, impugned order is required to be set aside. 4.  On the other hand, the Ld. AR reiterated the finding in  the impugned order. 5.  Heard the parties and considered the submissions. 6.  On careful consideration of the submissions m .....

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