2012 (10) TMI 36

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein, who are manufacturers of 'Aluminium Ingots' and 'other components of aluminium', and availing exemption under SSI notification, availed credit of Rs. 1,33,640/- on the basis of documents of M/s. S.S.S. Products, Karur, who is not registered dealer, and who had purchased 'Aluminium Extruded Profiles' from M/s. Century .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her with interest and penalty of equal amount was imposed. The adjudication order was upheld by the lower appellate authority; hence this appeal. 2. I have heard both sides. There is no dispute regarding receipt of goods, use thereof in the manufacture by the assessees and the duty paid nature of the goods. Therefore, even if the assessees have not been able to establish their contention tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X