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TMI Blog2011 (7) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants are entitled to take credit. appeal is allowed - 695 of 2009-SM - 420/2011-SM (BR) - Dated:- 13-7-2010 - ASHOK JINDAL, J. B.L. Narsimhan for the Appellant. Fateh Singh for the Respondent. ORDER 1. The appellants are in appeal against the impugned order wherein Cenvat Credit availed by them on inputs have been denied and penalty of equivalent amount of duty has been imposed. 2. The brief facts of the case are that the appellants are engaged in the manufacturing business of motor vehicle parts. During the course of manufacturing activity, they are procuring inputs such as H.R. Sheets. For that, the appellants placed a purchase order on their supplier for H.R. Sheets and the said H.R. Sheets have been supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise or Service Tax registration number of the person issuing the invoice, name and address of the factory or warehouse or premises, therefore, the cenvat credit cannot be denied. He further relied on the decision of the Tribunal in the case of Mehta Engineers Ltd. v. CCE, [2004] 178 ELT 688 (Trib - Delhi) and in the case of Emkay Industries v. CCE [2005] 191 ELT 253 (Trib Delhi). Therefore, he prayed that the impugned order is to be set aside. 4. On the other hand, learned DR appeared on behalf of the Revenue and submitted that by putting C.R. Sheets on the invoice description of the goods changed as both H.R. Sheets and C.R. Sheets are different items, therefore, there may be mala fide intention on the part of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact is not denied that these H.R. sheets have been received by the appellants in their factory. Therefore, the appellants are entitled to take cenvat credit on the goods received by them. It is not the allegation that the appellants had procured H.R. Sheets clandestinely without cover of invoice, therefore, the cenvat credit cannot be denied. In the case law cited by the learned Advocate, there is also discrepancy of the discretion of the goods as H.R. Sheets or H.R. Coils wherein the Tribunal has held that the cenvat credit is available on H.R. Sheets and the H.R. Sheets and H.R. Coils are the same. As the ratio laid down by the Tribunal in that case. Although the submission of the learned Advocate that the description of the goods diff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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