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TMI Blog2017 (6) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein Cenvat Credit availed by them on inputs have been denied and penalty of equivalent amount of duty has been imposed. 2. The brief facts of the case are that the appellant is engaged in the manufacturing business of motor vehicle parts. During the course of manufacturing activity, they are procuring inputs suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant submits that in the case of Omax Autos Limited - 2012 (280) ELT 440 (Tri. Del.), on the same issue, this Tribunal held that appellant is entitled to avail Cenvat credit. Therefore, she prays that impugned order is set-aside. 4. On the other hand, ld. AR supported the impugned order. 5. Heard both the parties and considered the submissions. Considering the fact that a similar iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents contains the details of duty or service taxable, description of the goods or assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, name and address of the factory or warehouse or premises, the assessee is entitled to take cenvat credit. Although the description of the goods does not match with the actual receipt of the goods but the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived the goods, therefore, the appellants are entitled to take credit. Hence, the impugned order is set aside and the appeal is allowed with consequential benefits." As the issue has already been decided by this Tribunal, therefore, relying on the decision of the Tribunal, I hold that appellant has correctly taken Cenvat credit. Hence the impugned order is set-aside and the appeal is allowed. (O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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