9911796707
TMI Blog2012 (11) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... goods i.e. capsule manufacturing machine on the basis of invoices which did not bear the pre-printed sl. Nos. and also on the basis of invoices wherein it was mentioned that the goods were to be delivered at Head Office whereas the actual delivery was received at the manufacturing unit of the appellant at Bhopal. On this basis, a show cause notice dated 27.10.1997 was issued to the appellant for recovery of allegedly wrongly taken cenvat credit of Rs. 14,60,870/- alongwith interest and also for imposing of penalty. This show cause notice was adjudicated by the Assistant Commissioner vide order-in-original dated 15.7.1998 whereby he confirmed the abovementioned cenvat credit demand alongwith interest and imposed penalty of Rs. 20,000/- on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machine are to be treated as valid documents; that in view of this position denial of cenvat credit of Rs. 12,75,064/- I respect of nine invoices is not correct; that cenvat credit of on the basis of three other invoices has been denied on a technical ground, that though those invoices described the consignee as factory of the appellant at Bhopal, in the body of the relevant invoices there is an endorsement 1st destination H.O. and because of said endorsement, the adjudicating authority as well as the Commissioner (Appeals) have wrongly assumed that the goods relating to those three invoices were dispatched to the head office of the appellant and not to the factory and on this basis they have wrongfully denied the cenvat credit to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h document. He therefore pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both sides and perused the record. 6. It is undisputed that the goods covered under the invoices and the bills of entry were actually received at the appellant s factory at Bhopal and those goods were used for manufacture of capsule making machine. It is also undisputed that excise duty/ additional custom duty was paid on those goods which are subject matter of the invoices and bills of entry. 7. As regards the dispute regarding admissibility of cenvat credit on nine invoices which according to the department were not bearing pre-printed sl. Nos. we find that these invoices do bear the sl. No. stamped by the frank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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