TMI Blog2017 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ors - Held that: - nowhere it is brought on record that the appellant was not supplied with the motors which is part of the pump sets - mis-match between the commercial invoice and the excise invoice, as the later one relates only to motors, on which credit has been availed by the appellant, cannot be a ground for denying credit - appeal allowed - decided in favor of appellant. - E/11975/2013 - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer M/s Shanbhag Engg Co. Alleging that the said capital goods were not received in their factory, demand notice was issued on 3.11.2011 for recovery of the credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Numbers of the pumps. It is his contention that the descriptions in the commercial invoices issued by the dealer would not tally with the description recorded in the excise invoices as the commercial invoice is for the pump sets as a whole, whereas the Cenvat Credit was passed only on the motors. It is his contention that before the Authorities below, they had produced all evidences of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the pump sets. The appellant had availed Cenvat Credit only on motors of different Horse Powers and not on the entire pump sets. Therefore, in my view, mis-match between the commercial invoice and the excise invoice, as the later one relates only to motors, on which credit has been availed by the appellant, cannot be a ground for denying credit. Also, I find from the documents (enclosed at Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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