2014 (12) TMI 534

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..... put and also considering the Rule 7(4) of the CENVAT Credit Rules, 2002, held that the manufacturers were entitled to the CENVAT credit. - Following decision of SK Foils Ltd. Vs. CCE, Rohtak vide [2014 (3) TMI 412 - CESTAT NEW DELHI], wherein the entire legal position as also various precedent decisions of the Tribunal were considered.- no justification for denial of credit to the appellants. - De .....

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..... ailed arguments advanced by both the sides, I find that the invoices issued by the same dealer M/s. M.K. Steels to other manufacturers were also the subject matter of the other appeals. In one such case, Commissioner (Appeals) had allowed the appeal of the other manufacturer, who had taken the credit on the basis of the invoices issued by the said registered dealer. The matter was taken up before .....

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..... (292) ELT 313 (Tri.-Del.)]. The appellants have also placed reliance on a decision of Commissioner (Appeals), Kanpur in the case of Frontier Alloy Steel Ltd. [2010 (250) ELT 461 (Commr. Appl.)], wherein the confirmation of demand based upon the same invoices issued by M/s. M.K. Steel and the alert circular, the issue was decided in favour of the assessee. 3. It is seen that the said order of th .....

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