TMI Blog2018 (8) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of services on which they have taken Cenvat credit. Held that:- The appellant has received the goods in their factory, therefore, merely mentioning on the invoices “Delivery: Bansal Processing House” does not mean that the goods has been delivered to Bansal Processing House. In these circumstances, Cenvat credit cannot be denied to the appellant - credit allowed. CENVAT Credit - Rule 9 (6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant (s): Shri Vikrant Kocheria, Advocate For Respondent (s): Shri G. M. Sharma, AR ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the Cenvat credit has been denied to them for the period April 2006 to March 2008 to the tune of ₹ 13,95,415/- by issuance of show cause notice dated 04.05.2011 by invoking the extended period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Delivery: Bansal Processing House , the said connotation has been interpreted by the Revenue that the goods has been delivered to Bansal Processing House and thereafter these goods were not received by the appellant. To that allegation, the explanation given by the appellant and same is evident from the invoices itself that the supplier of goods, namely, J. V. Steel Traders were having th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant is not maintaining proper record for availing of Cenvat credit. It is a fact on record that in Cenvat Credit Account, the appellant has taken Cenvat credit on the strength of the invoices and there is no prescribed manner how to accounts records are to be maintained by the assessee. In that circumstances, as the appellant had established that they have taken Cenvat credit on the stren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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