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TMI Blog2013 (11) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 (11) TMI 66 - PUNJAB AND HARYANA HIGH COURT ] - it cannot be alleged that the goods covered under the invoices issued by registered dealer to the respondents have not been received by them but have been received in Khanna City – there is no any merit in the Revenue’s appeals – Decided against Revenue. - Appeals Nos.E/448, 449/2011 & E/713/2011-EX (SM) - Final Orders Nos.57946-57948/2013 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d M/s. Bansal Alloys and also for imposition of penalty on M/s. Naveen Ispat on the ground that no material was supplied by M/s. Naveen Ispat under the invoices and the goods covered under the invoices were sent to buyers in Khanna city. These proceedings resulted in issue of an adjudication order dated 30.03.2006 passed by Assistant Commissioner by which the above mentioned cenvat credit demands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s judgement is in favour of the respondent, this judgement was challenged before the Hon ble Punjab Haryana High Court and the High Court also decided the case in favour of the respondent, but the department has not accepted the decision of the Hon ble High Court. He also pleaded that octroi receipts of Khanna City indicate that the consignments covered by the invoices issued by M/s. Naveen Ispa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals. 5. I have considered the submissions from both the sides and perused the records. 6. M/s. Naveen Ispat had issued invoices regarding supply of scrap to the respondents on the basis of which the respondents have taken cenvat credit of the amounts mentioned above. The departments contention, however, is that no goods have been received by the respondent and the goods covered under these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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