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2016 (7) TMI 595 - CESTAT CHANDIGARH

2016 (7) TMI 595 - CESTAT CHANDIGARH - TMI - Cenvat credit denied - description of the goods disclosed in the invoice as M/S. Scrap which is not the raw material for the appellant - Held that:- Appellant has been able to obtain the certificate from the Range Superintendent of supplier of goods who certified that the goods supply to the appellant are MS. Ingots and not M.S. Scrap. As the description of goods has been certified by the Range Superintendent of the supplier in the same was not examin .....

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ok Jindal, Member (Judicial) Sh. Naveen Bindal, Advocate, for the appellant Shri K. Poddar, A.R., for the respondent ORDER The appellant is in appeal against 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 In .....

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he demand of duty was confirmed along with interest and equivalent amount of penalty was also imposed. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that it was an abundant mistake of the supplier of input, this fact has been certified by the range superintendent, Central Excise 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 .....

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