9911796707
TMI Blog2005 (9) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the credit of Rs. 31,543/- was disallowed and penalty is imposed. 2. The brief facts of the case are that the appellant is a unit of State Electricity Board and are engaged in the manufacture of articles of lead, articles of iron and steel and electrical apparatus are working under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is that in the invoices Contract No. 16/94 was mentioned whereby the appellant placed order for supply of aluminium strips of size 20x6 mm. The contention of the appellant is also that Rule 57G and T has been amended to the effect that credit shall not be denied on the ground that if all the particulars are not mentioned in the document. The contention is that the appellant filed a declaration w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied by M/s. Hindalco Industries under the invoices whereby the same contract number was mentioned in the invoices, it is mentioned that the goods are extrusion bars and rods. As the goods are of aluminium and of the same size as per the contract, in the contract appellant are describing as aluminium strips of size 20x6 mm whereas the supplier of the inputs are describing this rods and extrusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the appellant. However, the supplier of the inputs mentioned the goods as extrusion bars and rods. There is no dispute regarding the size of the goods, receipt of the inputs in the factory and appellant also filed a declaration in respect of the aluminium strips hence the demand is not sustainable the same is set aside and the appeal is allowed. (Dictated pronounced in open Court on 29- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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