2014 (1) TMI 1783

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..... vocate  for the respondent JUDGEMENT Per Hon'ble Mrs. Archana Wadhwa : Being aggrieved with the order passed by C.C.E.(Appeals), Revenue has filed the present two appeals, which are being disposed of by a common order as they arise out of the same impugned order of Commissioner (Appeals). 2. As per facts on record, the respondents are engaged in the manufactur of Aerated Water. They have .....

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..... ot a proper document for the CENVAT credit. 4. I find the above objection to be too technical. As per facts, M/s. Amritsar Crown Caps Ltd. ordered for the crates and glass bottles, which were also off-loaded at their premises. As the said goods were required by the present respondents, their sister concern sent the same to the present respondents along with the invoice after re-writing their name .....

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