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TMI Blog2025 (5) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant Shri Aneesh Dewan, Authorized Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 17.07.2023 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has denied the CENVAT credit of Rs.5,04,936/- along with equal penalty. 2. Briefly the facts of the present case are that the appellant is a furnace unit and is en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The CENVAT credit was sought to be denied only on the account that the bills are not in the names of the appellant and is not a proper document for claiming the CENVAT credit as per Rule 9 of the CENVAT Credit Rules. Both authorities have denied the CENVAT credit only on this ground. Hence, the present appeal. 3. Heard both sides and perused the material on record. 4. Learned Counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rry - 2023 (69) GSTL 405 (Tri. Chennai) and Mammon Concast Pvt. Ltd. Vs Commr. Of CGST, Cus. & C.Ex., Alwar - 2021 (52) GSTL 613 (Tri. Del.). 5. On the other hand, learned DR reiterates the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that in this case, the only ground on which the CENVAT credit has been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. and not that of the appellant. Ld. Counsel for the appellant submitted that the goods were originally imported by M/s. Mitsubishi Corporation India Pvt. Ltd. and the appellant had purchased the goods on High Sea Sales basis. This is evident from the Bills of Entry. The original importer had engaged various service providers for import of the goods and clearance of the goods. After purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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