TMI Blog2018 (5) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has to show cause for they received 1302 MTs of iron ore or not - appellant indicated that they had received entire quantity of iron ore pellets as indicated in the duty paying documents - credit cannot be denied - appeal allowed - decided in favor of appellant. - APPEAL NO: E/86336/2016, CROSS-OBJECTION: E/CO-91090/2016 - A/86115/2018 - Dated:- 21-3-2018 - Shri M V Ravindran, Member (Judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,28,220/- 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 were not admissible as duty paying documents and hence the amount is recoverable from the appellant. The adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant himself has shown short-receipt of 1302 MTs 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 iron ore pellets as indicated in the duty paying documents. 5. In view of these facts that there is nothing on record to show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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