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TMI Blog2019 (2) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... . K. Choudhary : This is an appeal filed by the Appellant against Order-in-Appeal No.422/S.Tax.I/Kol/2018 dated 27.06.2018. 2. Briefly stated the facts of the case are that the appellant is a manufacturer of induction heating equipments classifiable under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985. Show-cause notice dated 21.11.2011 was issued alleging that the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have purchased the inputs on the strength of the invoices containing all the particulars and they are availing the credit of duty on the basis of valid duty paying documents. She submits that the only ground on which the credit is denied is that the invoices bear handwritten serial numbers and the credit has also been taken on the basis of duplicate/photo copies of invoices. In this regard, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 5. Heard both sides and perused the appeal records. 6. I find that the present issue is squarely covered by the decision of the co-ordinate Bench of the Tribunal in the case of A.A.Trailers (supra). The relevant Paragraph of the said decision is reproduced thus : "4. I have gone through the rival submissions. I find that both the orders-in-original as well as the impugned order do not id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs in the factory of manufacture and there is also no dispute of Central Excise duty, which has been paid on the inputs. Accordingly, the cenvat credit should not be denied to the Appellant-Assessee. 7. In view of the above discussions, the impugned order is set aside and the appeal filed by the appellant is allowed with consequential relief to the appellant, if any. (Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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