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TMI Blog2017 (6) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... x Autos Ltd. Versus Commissioner of Central Excise, Delhi-III [2011 (7) TMI 994 - CESTAT, New Delhi], where it was held that description of the goods different but the fact is not denied, the appellants received the goods, therefore, the appellants are entitled to take credit - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - E/60364/2016-SM - A/61126/2017-SM[BR] - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and against that the appellants took Cenvat credit. During the course of investigation, it was found that in the invoices, the description of the goods is not as per purchase orders or the goods received by the appellants in their factory, therefore it was alleged that the appellant has contravened Rule 7(1)(a) of Cenvat Credit Rules, 2004. The show cause notice was issued which was adjudicated an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved in this case is whether in the facts and circumstances of the case, the appellants are entitled to take cenvat credit on the strength of invoices where the goods described as C.R. Sheets instead of H.R. sheets or not? It is an admitted fact that the appellants have placed a purchase order for H.R. Sheets and physically received H.R. sheets in their factory which have been used by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation that the appellants had procured H.R. Sheets clandestinely without cover of invoice, therefore, the cenvat credit cannot be denied. In the case law cited by the learned Advocate, there is also discrepancy of the discretion of the goods as H.R. Sheets or H.R. Coils wherein the Tribunal has held that the cenvat credit is available on H.R. Sheets and the H.R. Sheets and H.R. Coils are the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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