TMI Blog2018 (5) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be denied to the appellant - the appellant has correctly taken the Cenvat credit on the inputs in question - appeal allowed - decided in favor of appellant. - APPEAL NO. E/60039/2018 - A/62236/2018-SM[BR] - Dated:- 16-4-2018 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant(s): Shri. Poojan Malhotra Present for the Respondent(s): Shri. Satyapal Per : Asho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was alleged that the appellant has not received inputs in their factory premises which has been diverted to M/s I. J International. On the basis of this allegation, a show cause notice was issued to the appellant to deny Cenvat credit which has been taken by the appellant on the strengthened of the 21 invoices. The matter was adjudicated Cenvat credit was denied, consequently, the duty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and verified the record. On the verification of the record, I find that the authorities below has not disputed the receipt of the letter dated 04.10.2011 wherein it has been stated that M/s I.J International, located at C-29, Focal Point, Jalandhar is their job worker and they will be sending goods to their job worker for processing in terms of Notification No. 214/86. As it is an admitted fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
