2011 (4) TMI 149

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..... rder of the adjudicating authority who had denied credit also on the ground of non-availability of evidence of receipt of inputs and use thereof in the factory for manufacture of final products - The appeal is thus allowed by remand for fesh decision - E/778/2010 - - - Dated:- 12-4-2011 - Ms. Jyoti Balasundaram, JJ. Shri Janakiraman, Advocate for the Appellants Shri C. Dhanasekaran, .....

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..... ed in the appeal is whether the credit availed on the basis of photostat copies of invoice is correct in law, has also fallen back on the finding of the adjudicating authority regarding absence of evidence of receipt of inputs and use in the factory of the assessees for the manufacture of final products. He has therefore gone beyond the scope of the show-cause notice. The only issue, therefore, is .....

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