2009 (5) TMI 858

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..... Commissioner (Appeals) No. 534 (RKS)CE/JPR 11/2007 dated 1-10-2007. 2. The matter is before the Tribunal for the second time having been remanded to the original authority by Final Order No. 1755/2006, dated 29-11-06. 3. Heard both sides. 4. The relevant facts, in brief, are that the appellant has taken credit of Rs. 66,193/- on tyres based on invoices which were issued by M/s. CEAT Limited .....

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..... ng of the Commissioner (Appeals). 7. I have carefully considered the submissions from both sides and perused the records. I am in total agreement with the finding of the Commissioner (Appeals) that Cenvat credit cannot be permitted on the strength of invoices which are neither in the name of recipient nor are acceptably endorsed in their favour. The appellants have not shown how the tyres which .....

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