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TMI Blog2009 (4) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... se audit the appellants could not produce duty paying documents in respect of 108 credit entries taken by them and total amount involved is Rs. 1,73,949/-. At the time of adjudication by the lower authorities, they have produced 89 invoices and the credit of Rs. 1,42,527/- was allowed on the said 89 invoices and for remaining invoices it was observed that there was no endorsement of the buyers on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the erstwhile Cenvat Credit Rules, 2002 (now, Rule 9 of the Cenvat Credit Rules, 2004). The fact that these 19 invoices are available with the appellant and are duly endorsed by the buyers of the goods in favour of the appellant. The department has not disputed the receipt of the goods mentioned in the said 19 invoices and its use in the factory. The amount appealed by the appellant is Rs. 31,422 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions. I find that endorsement by the buyers is a rectifiable omission and it is not a case of the Revenue that goods have been received or inputs have not been used. The only ground is that the credit has been taken on improper documents. Commissioner (Appeals) in his order portion extracted above, has considered the issue and I find no ground to interfere or set aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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