9911796707
TMI Blog2007 (8) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... - E/3136/2005-SM(BR) - 1528/2007-SM (BR)(PB) - Dated:- 22-8-2007 - [Order per] - The relevant fact of the case, in brief, are that a show cause notice was issued proposing to disallow Cenvat credit of Rs. 46,547/-. It has been alleged that the appellant availed Cenvat credit vide RG-23A Pt. II entry Sl. No. 36 dated 30th June 2003 against Invoice No. 401 dated 17-8-02. It was contended by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-02 against the invoice No. 401 dated 17-8-02. The credit was taken by the appellant in the RG-23A Pt. register on 13-6-03. The relevant portion of the adjudication order is reproduced below "On inquiring from the Range regarding the veracity of the submissions made by the assessee, the Ranger Superintendent vide letter C/No. 20- C.E/SF/R-IV/D-IV/2000/I, dated 1-4-2004 intimated that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be taken immediately on receipt of the inputs in the factory of the manufacturer. In the present case, the appellant recorded the receipt of inputs immediately in their RG 23A Part I register. Both the authorities below observed that the inputs have been properly accounted for in their RG 23A Pt. I register and credit taken on the basis of duty paying document. The Adjudicating authority verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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