TMI Blog2018 (3) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ave shown the utilisation of the said raw material in the manufacture of the final product - appeal allowed - decided in favor of appellant. - E/51752/2017-SM - A/50680/2018-SM[BR] - Dated:- 19-2-2018 - Mrs. Archana Wadhwa, Member (Judicial) None - for the Appellant Shri G.R. Singh, D.R. - for the Respondent ORDER Per: Ms. Archana Wadhwa On matter being called no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e total invoices issued by M/s Subhash Steels, two invoices were issued without actually supplying the material reflected therein. On the said basis, proceedings were initiated against the appellant by way of show cause notice dated 6.8.2013 for denial of Cenvat credit amounting to ₹ 41,515/-. 4. During the course of adjudication, the appellant took a categorical stand that they have actu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmation of interest and imposition of penalty. The said order of the original adjudicating authority was upheld by Commissioner (Appeals). Hence the present appeal. 6. I find that the entire case of the Revenue is based upon the statements of the representatives of M/s Isha Enterprises and M/s Subhash Steels. As against the above, the appellants have contended that they have actually recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the Hon ble Allahabad High Court in the case of CCE Vs. Juhi Alloy Ltd. 2014 (302) ELT 487 (All.) have considered the more or less the same evidences and has held in favour of the assessee by upholding the order of the Tribunal. 8. In view of the foregoing, I find no merits in the Revenue s stand. Accordingly, the impugned order is set aside and appeal allowed with consequentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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