TMI Blog2018 (5) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant has to show cause for whether they received 6440 MTs of iron ore or not. Since in view of the fact that there is nothing on record to show that the appellant had received short-quantity of 6440MTs of iron ore pellets, the impugned order denying credit of ₹ 1,38,449/-is incorrect and the impugned order to that extent needs to be set aside - appeal allowed. - APPEAL NO: E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 04/04/2001 issued to the appellant indicates that they have to show cause why CENVAT credit amounting to 9,22,338/- availed on invoice issued by Kudremukh Iron Ore Co Ltd be not denied to them as the said duty liability was paid on provisional invoice and documents being provisional CENVAT credit should not be availed. The allegations in the show cause notice was that the documents we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order also do not indicate how and when the shortage occurred, but the adjudicating authority has recorded that the appellant himself shown short-receipt of 6440MTs in the reply to the show cause notice; on perusal of the reply to the show cause notice it is very clear that the appellant had contested the said figure and clearly indicated that they had received entire quantity of 42903 MTs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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